COMMISSIONER OF INTERNAL REVENUE v. FLOWERS (1946)
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| COMMISSIONER OF INTERNAL REVENUE v. FLOWERS |
|---|
| Term: 1945 |
| Important Dates |
| Argued: December 11, 1945 |
| Decided: January 2, 1946 |
| Outcome |
| Reversed |
| Vote |
| 7-1 |
| Majority |
| Hugo Black • Harold Burton • William Douglas • Felix Frankfurter • Frank Murphy • Stanley Reed • Harlan Fiske Stone |
| Dissenting |
| Wiley Rutledge |
COMMISSIONER OF INTERNAL REVENUE v. FLOWERS is a case that was decided by the Supreme Court of the United States on January 2, 1946. The case was argued before the court on December 11, 1945.
In a 7-1 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 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: 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: 326 U.S. 465
- 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: Frank Murphy
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.
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- 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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