CRANE v. COMMISSIONER OF INTERNAL REVENUE (1947) - Ballotpedia

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CRANE v. COMMISSIONER OF INTERNAL REVENUE

Term: 1946
Important Dates
Argued: December 11, 1946
Decided: April 14, 1947
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
Hugo Black • Harold Burton • Frank Murphy • Stanley Reed • Wiley Rutledge • Frederick Vinson
Dissenting
William Douglas • Felix Frankfurter • Robert Jackson

CRANE v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on April 14, 1947. The case was argued before the court on December 11, 1946.

In a 6-3 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 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: Taxpayer or executor of taxpayer's estate, federal only
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 331 U.S. 1
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: Frederick Vinson

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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