COMMISSIONER OF INTERNAL REVENUE v. KORELL (1950) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. KORELL

Term: 1949
Important Dates
Argued: February 7, 1950
Decided: June 5, 1950
Outcome
Affirmed (includes modified)
Vote
6-1
Majority
Harold Burton • Tom Clark • Felix Frankfurter • Sherman Minton • Stanley Reed • Frederick Vinson
Dissenting
Hugo Black

COMMISSIONER OF INTERNAL REVENUE v. KORELL is a case that was decided by the Supreme Court of the United States on June 5, 1950. The case was argued before the court on February 7, 1950.

In a 6-1 ruling, the U.S. Supreme Court affirmed 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: 339 U.S. 619
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: Frederick Vinson

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 conservative.

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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