COMMISSIONER OF INTERNAL REVENUE v. GILLETTE MOTOR TRANSPORT, INC. (1960)

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Seal of the Supreme Court of the United States
COMMISSIONER OF INTERNAL REVENUE v. GILLETTE MOTOR TRANSPORT, INC.
Term: 1959
Important Dates
Argued: April 21, 1960
Decided: June 27, 1960
Outcome
Reversed
Vote
8-1
Majority
Hugo Black • William Brennan • Tom Clark • Felix Frankfurter • John Harlan II • Potter Stewart • Earl Warren • Charles Whittaker
Dissenting
William Douglas

COMMISSIONER OF INTERNAL REVENUE v. GILLETTE MOTOR TRANSPORT, INC. is a case that was decided by the Supreme Court of the United States on June 27, 1960. The case was argued before the court on April 21, 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.

[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: Trucking company, or motor carrier
  • Respondent state: Unknown
  • Citation: 364 U.S. 130
  • 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: John Harlan II

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
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