COMMISSIONER OF INTERNAL REVENUE v. WODEHOUSE (1949) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. WODEHOUSE

Term: 1948
Important Dates
Argued: December 10, 1948
Decided: June 13, 1949
Outcome
Reversed and remanded
Vote
5-3
Majority
Hugo Black • Harold Burton • Stanley Reed • Wiley Rutledge • Frederick Vinson
Dissenting
Felix Frankfurter • Robert Jackson • Frank Murphy

COMMISSIONER OF INTERNAL REVENUE v. WODEHOUSE is a case that was decided by the Supreme Court of the United States on June 13, 1949. The case was argued before the court on December 10, 1948.

In a 5-3 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: 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: 337 U.S. 369
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: Harold Burton

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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