COMMISSIONER OF INTERNAL REVENUE v. DUBERSTEIN ET UX. (1960)
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| COMMISSIONER OF INTERNAL REVENUE v. DUBERSTEIN ET UX. |
|---|
| Term: 1959 |
| Important Dates |
| Argued: March 23, 1960 |
| Decided: June 13, 1960 |
| Outcome |
| Reversed |
| Vote |
| 8-1 |
| Majority |
| William Brennan • Tom Clark • Potter Stewart • Earl Warren |
| Concurring |
| Hugo Black • Felix Frankfurter • John Harlan II • Charles Whittaker |
| Dissenting |
| William Douglas |
COMMISSIONER OF INTERNAL REVENUE v. DUBERSTEIN ET UX. is a case that was decided by the Supreme Court of the United States on June 13, 1960. The case was argued before the court on March 23, 1960.
In an 8-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Tax Court.
For a full list of cases decided in the 1950s, click here. For a full list of cases decided by the Warren 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: 363 U.S. 278
- 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: William Brennan
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
- United States Supreme Court cases and courts
- Supreme Court of the United States
- History of the Supreme Court
- United States federal courts
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