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COMMISSIONER OF INTERNAL REVENUE v. BROWN et al. (1965)

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Seal of the Supreme Court of the United States
COMMISSIONER OF INTERNAL REVENUE v. BROWN et al.
Term: 1964
Important Dates
Argued: March 3, 1965
Decided: April 27, 1965
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
William BrennanTom ClarkWilliam DouglasPotter StewartByron White
Concurring
John Harlan II
Dissenting
Hugo BlackArthur GoldbergEarl Warren

COMMISSIONER OF INTERNAL REVENUE v. BROWN et al. is a case that was decided by the Supreme Court of the United States on April 27, 1965. The case was argued before the court on March 3, 1965.

In a 6-3 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Tax Court.

For a full list of cases decided in the 1960s, click here. For a full list of cases decided by the Warren Court, click here.

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About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • 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: 380 U.S. 563
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Earl Warren
  • Who wrote the majority opinion: Byron White

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 conservative.

See also

External links

Footnotes