COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF CHURCH (1949) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF CHURCH

Term: 1948
Important Dates
Argued: October 24, 1947
Decided: January 17, 1949
Outcome
Reversed
Vote
6-3
Majority
Hugo Black • William Douglas • Frank Murphy • Wiley Rutledge • Frederick Vinson
Concurring
Robert Jackson
Dissenting
Harold Burton • Felix Frankfurter • Stanley Reed

COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF CHURCH is a case that was decided by the Supreme Court of the United States on January 17, 1949. The case was argued before the court on October 24, 1947.

In a 6-3 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 1940s, click here. For a full list of cases decided by the Vinson Court, click here.

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: 335 U.S. 632
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Frederick Vinson
Who wrote the majority opinion: Hugo Black

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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