COMMISSIONER OF INTERNAL REVENUE v. STIDGER ET UX. (1967) - Ballotpedia

Help us improve in just 2 minutes—share your thoughts in our reader survey.

From Ballotpedia

Jump to: navigation, search

COMMISSIONER OF INTERNAL REVENUE v. STIDGER ET UX.

Term: 1966
Important Dates
Argued: January 16, 1967
Decided: March 20, 1967
Outcome
Reversed
Vote
6-3
Majority
William Brennan • Tom Clark • John Harlan II • Potter Stewart • Earl Warren • Byron White
Dissenting
Hugo Black • William Douglas • Abe Fortas

COMMISSIONER OF INTERNAL REVENUE v. STIDGER ET UX. is a case that was decided by the Supreme Court of the United States on March 20, 1967. The case was argued before the court on January 16, 1967.

In a 6-3 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 1960s, click here. For a full list of cases decided by the Warren 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: Military personnel, or dependent of, including reservist
Respondent state: Unknown
Citation: 386 U.S. 287
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: Earl Warren

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

v • e

Justices of the Supreme Court of the United States

Active justices

Chief justice: Roberts
Associate justices: Alito • Barrett • Gorsuch • Jackson • Kagan • Kavanaugh • Sotomayor • Thomas

Senior justices

Breyer • Kennedy • Souter

Former chief justices

Burger • Chase • Ellsworth • Fuller • Hughes • Jay • Marshall • Rehnquist • Rutledge • Stone • Taft • Taney • Vinson • Waite • Warren •

Former associate justices

O'Connor • Baldwin • Barbour • Black • Blackmun • Blair • Blatchford • Bradley • Brandeis • Brennan • Brewer • Brown • Burton • Butler • Byrnes • Campbell • Cardozo • Catron • Chase • Clark • Clarke • Clifford • Curtis • Cushing • Daniel • Davis • Day • Douglas • Duvall • Field • Fortas • Frankfurter • Ginsburg • Goldberg • Gray • Grier • Harlan I • Harlan II • Holmes • Hunt • Iredell • H. Jackson • R. Jackson • T. Johnson • W. Johnson, Jr. • J. Lamar • L. Lamar • Livingston • Lurton • Marshall • Matthews • McKenna • McKinley • McLean • McReynolds • Miller • Minton • Moody • Moore • Murphy • Nelson • Paterson • Peckham • Pitney • Powell • Reed • Roberts • W. Rutledge • Sanford • Scalia • Shiras • Stevens • Stewart • Story • Strong • Sutherland • Swayne • Thompson • Todd • Trimble • Van Devanter • Washington • Wayne • B. White • Whittaker • Wilson • Woodbury • Woods

Retrieved from "https://ballotpedia.org/wiki/index.php?title=COMMISSIONER_OF_INTERNAL_REVENUE_v._STIDGER_ET_UX._(1967)&oldid=9488210"