COMMISSIONER OF INTERNAL REVENUE v. SHAPIRO ET UX. (1976) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. SHAPIRO ET UX.

Term: 1975
Important Dates
Argued: November 5, 1975
Decided: March 8, 1976
Outcome
Affirmed (includes modified)
Vote
6-2
Majority
William Brennan • Warren Burger • Thurgood Marshall • Lewis Powell • Potter Stewart • Byron White
Dissenting
Harry Blackmun • William Rehnquist

COMMISSIONER OF INTERNAL REVENUE v. SHAPIRO ET UX. is a case that was decided by the Supreme Court of the United States on March 8, 1976. The case was argued before the court on November 5, 1975.

In a 6-2 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the District Of Columbia U.S. District 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.

About the case

Subject matter: Due Process - due process: hearing or notice (other than as pertains to government employees or prisoners' rights)
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: 424 U.S. 614
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: Byron White

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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