DALTON et al. v. BOWERS, EXECUTOR (1932) - Ballotpedia

Help us improve in just 2 minutes—share your thoughts in our reader survey.

From Ballotpedia

Jump to: navigation, search

DALTON et al. v. BOWERS, EXECUTOR

Term: 1932
Important Dates
Argued: November 14, 1932
Decided: December 12, 1932
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

DALTON et al. v. BOWERS, EXECUTOR is a case that was decided by the Supreme Court of the United States on December 12, 1932. The case was argued before the court on November 14, 1932.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the New York Southern 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.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
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: 287 U.S. 404
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: James Clark McReynolds

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

v • e

Justices of the Supreme Court of the United States

Active justices

Chief justice: Roberts
Associate justices: Alito • Barrett • Gorsuch • Jackson • Kagan • Kavanaugh • Sotomayor • Thomas

Senior justices

Breyer • Kennedy • Souter

Former chief justices

Burger • Chase • Ellsworth • Fuller • Hughes • Jay • Marshall • Rehnquist • Rutledge • Stone • Taft • Taney • Vinson • Waite • Warren •

Former associate justices

O'Connor • Baldwin • Barbour • Black • Blackmun • Blair • Blatchford • Bradley • Brandeis • Brennan • Brewer • Brown • Burton • Butler • Byrnes • Campbell • Cardozo • Catron • Chase • Clark • Clarke • Clifford • Curtis • Cushing • Daniel • Davis • Day • Douglas • Duvall • Field • Fortas • Frankfurter • Ginsburg • Goldberg • Gray • Grier • Harlan I • Harlan II • Holmes • Hunt • Iredell • H. Jackson • R. Jackson • T. Johnson • W. Johnson, Jr. • J. Lamar • L. Lamar • Livingston • Lurton • Marshall • Matthews • McKenna • McKinley • McLean • McReynolds • Miller • Minton • Moody • Moore • Murphy • Nelson • Paterson • Peckham • Pitney • Powell • Reed • Roberts • W. Rutledge • Sanford • Scalia • Shiras • Stevens • Stewart • Story • Strong • Sutherland • Swayne • Thompson • Todd • Trimble • Van Devanter • Washington • Wayne • B. White • Whittaker • Wilson • Woodbury • Woods

Retrieved from "https://ballotpedia.org/wiki/index.php?title=DALTON_et_al._v._BOWERS,_EXECUTOR_(1932)&oldid=9488956"