COMMISSIONER OF INTERNAL REVENUE v. SCOTTISH AMERICAN INVESTMENT CO., LTD. (1944) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. SCOTTISH AMERICAN INVESTMENT CO., LTD.

Term: 1944
Important Dates
Argued: November 16, 1944
Decided: December 4, 1944
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Hugo Black • William Douglas • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Wiley Rutledge • Harlan Fiske Stone

COMMISSIONER OF INTERNAL REVENUE v. SCOTTISH AMERICAN INVESTMENT CO., LTD. is a case that was decided by the Supreme Court of the United States on December 4, 1944. The case was argued before the court on November 16, 1944.

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 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: Bank, savings and loan, credit union, investment company
Respondent state: Unknown
Citation: 323 U.S. 119
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.

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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