HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. COLEMAN-GILBERT ASSOCIATES (1935)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. COLEMAN-GILBERT ASSOCIATES
	Term: 1935
Important Dates
	Argued: November 21, 1935
	Decided: December 16, 1935
Outcome
	Reversed
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. COLEMAN-GILBERT ASSOCIATES is a case that was decided by the Supreme Court of the United States on December 16, 1935. The case was argued before the court on November 21, 1935.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, First 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.

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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: Agent, fiduciary, trustee, or executor
Respondent state: Unknown
Citation: 296 U.S. 369
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: Charles Evans Hughes

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.