FRIBOURG NAVIGATION CO., INC. v. COMMISSIONER OF INTERNAL REVENUE (1966) - Ballotpedia

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FRIBOURG NAVIGATION CO., INC. v. COMMISSIONER OF INTERNAL REVENUE

Term: 1965
Important Dates
Argued: November 10, 1965
Decided: March 7, 1966
Outcome
Reversed
Vote
6-3
Majority
William Brennan • William Douglas • Abe Fortas • John Harlan II • Potter Stewart • Earl Warren
Dissenting
Hugo Black • Tom Clark • Byron White

FRIBOURG NAVIGATION CO., INC. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on March 7, 1966. The case was argued before the court on November 10, 1965.

In a 6-3 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Tax Court.

For a full list of cases decided in the 1960s, click here. For a full list of cases decided by the Warren Court, click here.

About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Water transportation, stevedore
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 383 U.S. 272
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Earl Warren
Who wrote the majority opinion: Earl Warren

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.

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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