COMMISSIONER OF INTERNAL REVENUE v. STERN, TRANSFEREE (1958) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. STERN, TRANSFEREE

Term: 1957
Important Dates
Argued: April 7, 1958
Decided: June 9, 1958
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
William Brennan • Harold Burton • Tom Clark • William Douglas • Felix Frankfurter • John Harlan II
Dissenting
Hugo Black • Earl Warren • Charles Whittaker

COMMISSIONER OF INTERNAL REVENUE v. STERN, TRANSFEREE is a case that was decided by the Supreme Court of the United States on June 9, 1958. The case was argued before the court on April 7, 1958.

In a 6-3 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 1950s, click here. For a full list of cases decided by the Warren 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: 357 U.S. 39
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: William Brennan

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 conservative.

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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