HARRIS v. COMMISSIONER OF INTERNAL REVENUE (1950) - Ballotpedia

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HARRIS v. COMMISSIONER OF INTERNAL REVENUE

Term: 1950
Important Dates
Argued: October 16, 1950
Decided: November 27, 1950
Outcome
Reversed
Vote
5-4
Majority
Tom Clark • William Douglas • Robert Jackson • Stanley Reed • Frederick Vinson
Dissenting
Hugo Black • Harold Burton • Felix Frankfurter • Sherman Minton

HARRIS v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on November 27, 1950. The case was argued before the court on October 16, 1950.

In a 5-4 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 1950s, click here. For a full list of cases decided by the Vinson 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: United States
Respondent state: Unknown
Citation: 340 U.S. 106
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Frederick Vinson
Who wrote the majority opinion: William Douglas

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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