COMMISSIONER OF INTERNAL REVENUE v. LESTER (1961) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. LESTER

Term: 1960
Important Dates
Argued: April 25, 1961
Decided: May 22, 1961
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Hugo Black • William Brennan • Tom Clark • Felix Frankfurter • John Harlan II • Potter Stewart • Earl Warren • Charles Whittaker
Concurring
William Douglas

COMMISSIONER OF INTERNAL REVENUE v. LESTER is a case that was decided by the Supreme Court of the United States on May 22, 1961. The case was argued before the court on April 25, 1961.

In a 9-0 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 1960s, click here. For a full list of cases decided by the Warren 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: 366 U.S. 299
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: Tom Clark

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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