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HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. BRUUN (1940)

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Seal of the Supreme Court of the United States
HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. BRUUN
Term: 1939
Important Dates
Argued: February 28, 1940
Decided: March 25, 1940
Outcome
Reversed
Vote
8-0
Majority
Hugo Black • William Douglas • Felix Frankfurter • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone
Concurring
Charles Evans Hughes

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. BRUUN is a case that was decided by the Supreme Court of the United States on March 25, 1940. The case was argued before the court on February 28, 1940.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Eighth Circuit.

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, typically under provisions of the Internal Revenue Code
  • Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Petitioner state: Unknown
  • Respondent type: Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels
  • Respondent state: Unknown
  • Citation: 309 U.S. 461
  • How the court took jurisdiction: Cert
  • 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: Owen Josephus Roberts

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

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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