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COMMISSIONER OF INTERNAL REVENUE v. WHEELER et al., EXECUTORS, et al. (1945)

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Seal of the Supreme Court of the United States
COMMISSIONER OF INTERNAL REVENUE v. WHEELER et al., EXECUTORS, et al.
Term: 1944
Important Dates
Argued: February 2, 1945
Decided: March 26, 1945
Outcome
Reversed
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. WHEELER et al., EXECUTORS, et al. is a case that was decided by the Supreme Court of the United States on March 26, 1945. The case was argued before the court on February 2, 1945.

In an 8-1 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 1940s, click here. For a full list of cases decided by the Stone Court, click here.

[1]

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: 324 U.S. 542
  • How the court took jurisdiction: Cert
  • 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: Robert Jackson

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

Footnotes

  1. ↑ 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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