CROOKS, COLLECTOR OF INTERNAL REVENUE, v. HARRELSON et al. (1930)

CROOKS, COLLECTOR OF INTERNAL REVENUE, v. HARRELSON et al.
	Term: 1930
Important Dates
	Argued: October 31, 1930
	Decided: November 24, 1930
Outcome
	Affirmed (includes modified)
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

CROOKS, COLLECTOR OF INTERNAL REVENUE, v. HARRELSON et al. is a case that was decided by the Supreme Court of the United States on November 24, 1930. The case was argued before the court on October 31, 1930.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Missouri Western U.S. District Court.

For a full list of cases decided in the 1930s, click here. For a full list of cases decided by the Hughes Court, click here.

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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: Heir, or beneficiary, or person so claiming to be
Respondent state: Unknown
Citation: 282 U.S. 55
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Charles Evans Hughes
Who wrote the majority opinion: George Sutherland

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.