COMMISSIONER OF INTERNAL REVENUE v. TELLIER ET UX. (1966) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. TELLIER ET UX.

Term: 1965
Important Dates
Argued: January 27, 1966
Decided: March 24, 1966
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Hugo Black • William Brennan • Tom Clark • William Douglas • Abe Fortas • John Harlan II • Potter Stewart • Earl Warren • Byron White

COMMISSIONER OF INTERNAL REVENUE v. TELLIER ET UX. is a case that was decided by the Supreme Court of the United States on March 24, 1966. The case was argued before the court on January 27, 1966.

In a 9-0 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 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: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 383 U.S. 687
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: Potter Stewart

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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