DEGANAY v. LEDERER, COLLECTOR OF INTERNAL REVENUE (1919) - Ballotpedia

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DEGANAY v. LEDERER, COLLECTOR OF INTERNAL REVENUE

Term: 1918
Important Dates
Argued: April 23, 1919
Decided: June 9, 1919
Outcome
Certification to or from a lower court
Vote
8-0
Majority
Louis Dembitz Brandeis • John Hessin Clarke • William Rufus Day • Oliver Wendell Holmes • Joseph McKenna • Mahlon Pitney • Willis Van Devanter • Edward Douglass White

DEGANAY v. LEDERER, COLLECTOR OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on June 9, 1919. The case was argued before the court on April 23, 1919.

The U.S. Supreme Court examined the lower court's certified question. The case originated from the Pennsylvania Eastern U.S. District Court.

For a full list of cases decided in the 1910s, click here. For a full list of cases decided by the White Court, click here.

About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Heir, or beneficiary, or person so claiming to be
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 250 U.S. 376
How the court took jurisdiction: Certification
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Edward Douglass White
Who wrote the majority opinion: William Rufus Day

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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