COMMISSIONER OF INTERNAL REVENUE v. SUNNEN (1948) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. SUNNEN

Term: 1947
Important Dates
Argued: December 17, 1947
Decided: April 5, 1948
Outcome
Reversed and remanded
Vote
9-0
Majority
Hugo Black • Harold Burton • William Douglas • Frank Murphy • Stanley Reed • Wiley Rutledge • Frederick Vinson
Concurring
Felix Frankfurter • Robert Jackson

COMMISSIONER OF INTERNAL REVENUE v. SUNNEN is a case that was decided by the Supreme Court of the United States on April 5, 1948. The case was argued before the court on December 17, 1947.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. 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 Vinson Court, click here.

About the case

Subject matter: Judicial Power - judicial administration: collateral estoppel or res judicata
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: 333 U.S. 591
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Frederick Vinson
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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