COMMISSIONER OF INTERNAL REVENUE v. SMITH (April 9, 1945) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. SMITH

Term: 1944
Important Dates
Decided: April 9, 1945
Outcome
Petition denied or appeal dismissed
Vote
8-1
Majority
Hugo Black • William Douglas • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Wiley Rutledge • Harlan Fiske Stone
Dissenting
Owen Josephus Roberts

COMMISSIONER OF INTERNAL REVENUE v. SMITH is a case that was decided by the Supreme Court of the United States on April 9, 1945.

In an 8-1 ruling, the U.S. Supreme Court dismissed the case. 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, 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: 324 U.S. 695
How the court took jurisdiction: Rehearing or restored to calendar for reargument
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: Harlan Fiske Stone

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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