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HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. AMERICAN DENTAL CO. (1943)

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Seal of the Supreme Court of the United States
HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. AMERICAN DENTAL CO.
Term: 1942
Important Dates
Argued: January 5, 1943
Decided: March 1, 1943
Outcome
Affirmed (includes modified)
Vote
6-2
Majority
Hugo Black • William Douglas • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone
Dissenting
Felix Frankfurter • Robert Jackson

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. AMERICAN DENTAL CO. is a case that was decided by the Supreme Court of the United States on March 1, 1943. The case was argued before the court on January 5, 1943.

In a 6-2 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Seventh Circuit.

For a full list of cases decided in the 1940s, click here. For a full list of cases decided by the Stone 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: Business, corporation
  • Respondent state: Unknown
  • Citation: 318 U.S. 322
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Harlan Fiske Stone
  • Who wrote the majority opinion: Stanley Reed

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

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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