BURNET, COMMISSIONER OF INTERNAL REVENUE, v. GUGGENHEIM (1933) - Ballotpedia

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BURNET, COMMISSIONER OF INTERNAL REVENUE, v. GUGGENHEIM

Term: 1932
Important Dates
Argued: January 11, 1933
Decided: February 6, 1933
Outcome
Reversed
Vote
6-2
Majority
Louis Dembitz Brandeis • Benjamin Nathan Cardozo • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • Willis Van Devanter
Dissenting
Pierce Butler • George Sutherland

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. GUGGENHEIM is a case that was decided by the Supreme Court of the United States on February 6, 1933. The case was argued before the court on January 11, 1933.

In a 6-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Second Circuit.

For a full list of cases decided in the 1930s, click here. For a full list of cases decided by the Hughes Court, click here.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 288 U.S. 280
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Charles Evans Hughes
Who wrote the majority opinion: Benjamin Nathan Cardozo

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.

See also

External links

The Supreme Court Database

Footnotes

↑ Harold J. Spaeth, Lee Epstein, et al., "2023 Supreme Court Database, Version 2023 Release 1 and SCDB Legacy 07," accessed March 21, 2024

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