COLGATE-PALMOLIVE-PEET CO. v. UNITED STATES (1943) - Ballotpedia

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COLGATE-PALMOLIVE-PEET CO. v. UNITED STATES

Term: 1943
Important Dates
Argued: November 8, 1943
Decided: December 13, 1943
Outcome
Affirmed (includes modified)
Vote
7-0
Majority
Hugo Black • William Douglas • Felix Frankfurter • Frank Murphy • Stanley Reed • Wiley Rutledge • Harlan Fiske Stone

COLGATE-PALMOLIVE-PEET CO. v. UNITED STATES is a case that was decided by the Supreme Court of the United States on December 13, 1943. The case was argued before the court on November 8, 1943.

In a 7-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Delaware U.S. District Court.

For a full list of cases decided in the 1940s, click here. For a full list of cases decided by the Stone Court, click here.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Taxpayer or executor of taxpayer's estate, federal only
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 320 U.S. 422
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Harlan Fiske Stone
Who wrote the majority opinion: Stanley Reed

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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