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FAUSNER v. COMMISSIONER OF INTERNAL REVENUE (1973)

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Seal of the Supreme Court of the United States
FAUSNER v. COMMISSIONER OF INTERNAL REVENUE
Term: 1972
Important Dates
Decided: June 25, 1973
Outcome
Affirmed (includes modified)
Vote
8-1
Majority
William Brennan • Warren Burger • William Douglas • Thurgood Marshall • Lewis Powell • William Rehnquist • Potter Stewart • Byron White
Dissenting
Harry Blackmun

FAUSNER v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on June 25, 1973.

In an 8-1 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 1970s, click here. For a full list of cases decided by the Burger Court, click here.

[1]

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: 413 U.S. 838
  • How the court took jurisdiction: Cert
  • What type of decision was made: Per curiam (no oral argument)
  • Who was the chief justice: Warren Burger
  • Who wrote the majority opinion: Unknown

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

Footnotes

  1. ↑ 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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