HEINER, COLLECTOR OF INTERNAL REVENUE, v. DONNAN et al. (1932)

HEINER, COLLECTOR OF INTERNAL REVENUE, v. DONNAN et al.
	Term: 1931
Important Dates
	Argued: February 26, 1932
	Decided: March 21, 1932
Outcome
	Certification to or from a lower court
Vote
	6-2
Majority
	Pierce Butler • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • George Sutherland • Willis Van Devanter
Dissenting
	Louis Dembitz Brandeis • Harlan Fiske Stone

HEINER, COLLECTOR OF INTERNAL REVENUE, v. DONNAN et al. is a case that was decided by the Supreme Court of the United States on March 21, 1932. The case was argued before the court on February 26, 1932.

The U.S. Supreme Court examined the lower court's certified question. The case originated from the Pennsylvania Western U.S. District Court.

For a full list of cases decided in the 1930s, click here. For a full list of cases decided by the Hughes Court, click here.

^[1]

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 285 U.S. 312
How the court took jurisdiction: Certification
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Charles Evans Hughes
Who wrote the majority opinion: George Sutherland

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.