ESTATE OF PUTNAM; GUARANTY TRUST CO., EXECUTOR, v. COMMISSIONER OF INTERNAL REVENUE (1945)

ESTATE OF PUTNAM; GUARANTY TRUST CO., EXECUTOR, v. COMMISSIONER OF INTERNAL REVENUE
	Term: 1944
Important Dates
	Argued: February 2, 1945
	Decided: March 26, 1945
Outcome
	Reversed
Vote
	9-0
Majority
	Hugo Black • William Douglas • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Wiley Rutledge • Harlan Fiske Stone

ESTATE OF PUTNAM; GUARANTY TRUST CO., EXECUTOR, v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on March 26, 1945. The case was argued before the court on February 2, 1945.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Second Circuit.

For a full list of cases decided in the 1940s, click here. For a full list of cases decided by the Stone Court, click here.

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About the case

Subject matter: Federalism - federal pre-emption of state legislation or regulation. cf. state regulation of business. rarely involves union activity. Does not involve constitutional interpretation unless the Court says it does.
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: 324 U.S. 393
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Harlan Fiske Stone
Who wrote the majority opinion: Stanley Reed

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.