Your monthly support provides voters the knowledge they need to make confident decisions at the polls. Donate today.

COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF NOEL et al. (1965)

From Ballotpedia
Jump to: navigation, search

Seal of the Supreme Court of the United States
COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF NOEL et al.
Term: 1964
Important Dates
Argued: April 1, 1965
Decided: April 29, 1965
Outcome
Reversed
Vote
8-1
Majority
Hugo Black • William Brennan • Tom Clark • Arthur Goldberg • John Harlan II • Potter Stewart • Earl Warren • Byron White
Dissenting
William Douglas

COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF NOEL et al. is a case that was decided by the Supreme Court of the United States on April 29, 1965. The case was argued before the court on April 1, 1965.

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

[1]

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. 678
  • 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: 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

Footnotes

  1. ↑ Harold J. Spaeth, Lee Epstein, et al., "2023 Supreme Court Database, Version 2023 Release 1 and SCDB Legacy 07," accessed March 21, 2024
Retrieved from "https://ballotpedia.org/wiki/index.php?title=COMMISSIONER_OF_INTERNAL_REVENUE_v._ESTATE_OF_NOEL_et_al._(1965)&oldid=9488170"