HEALD, EXECUTOR OF PETERS, v. DISTRICT OF COLUMBIA (1922) - Ballotpedia

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HEALD, EXECUTOR OF PETERS, v. DISTRICT OF COLUMBIA

Term: 1921
Important Dates
Argued: April 13, 1922
Decided: May 15, 1922
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Louis Dembitz Brandeis • John Hessin Clarke • William Rufus Day • Oliver Wendell Holmes • Joseph McKenna • James Clark McReynolds • Mahlon Pitney • William Howard Taft • Willis Van Devanter

HEALD, EXECUTOR OF PETERS, v. DISTRICT OF COLUMBIA is a case that was decided by the Supreme Court of the United States on May 15, 1922. The case was argued before the court on April 13, 1922.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Supreme Court of the District of Columbia.

For a full list of cases decided in the 1920s, click here. For a full list of cases decided by the Taft Court, click here.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Agent, fiduciary, trustee, or executor
Petitioner state: Unknown
Respondent type: State
Respondent state: District of Columbia
Citation: 259 U.S. 114
How the court took jurisdiction: Writ of error
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: William Howard Taft
Who wrote the majority opinion: Louis Dembitz Brandeis

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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