Your feedback ensures we stay focused on the facts that matter to you most—take our survey.

COMMISSIONER OF INTERNAL REVENUE v. NATIONAL ALFALFA DEHYDRATING & MILLING CO. (1974)

From Ballotpedia
Jump to: navigation, search

Seal of the Supreme Court of the United States
COMMISSIONER OF INTERNAL REVENUE v. NATIONAL ALFALFA DEHYDRATING & MILLING CO.
Term: 1973
Important Dates
Argued: January 14, 1974
Decided: May 28, 1974
Outcome
Reversed
Vote
9-0
Majority
Harry Blackmun • William Brennan • Warren Burger • William Douglas • Thurgood Marshall • Lewis Powell • William Rehnquist • Byron White
Concurring
Potter Stewart

COMMISSIONER OF INTERNAL REVENUE v. NATIONAL ALFALFA DEHYDRATING & MILLING CO. is a case that was decided by the Supreme Court of the United States on May 28, 1974. The case was argued before the court on January 14, 1974.

In a 9-0 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 1970s, click here. For a full list of cases decided by the Burger 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: 417 U.S. 134
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Warren Burger
  • Who wrote the majority opinion: Harry Blackmun

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._NATIONAL_ALFALFA_DEHYDRATING_%26_MILLING_CO._(1974)&oldid=9488199"