HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. CREDIT ALLIANCE CORP. (1942) - Ballotpedia

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HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. CREDIT ALLIANCE CORP.

Term: 1941
Important Dates
Argued: April 7, 1942
Decided: April 27, 1942
Outcome
Affirmed (includes modified)
Vote
5-3
Majority
James Byrnes • Felix Frankfurter • Robert Jackson • Frank Murphy • Owen Josephus Roberts
Dissenting
Hugo Black • William Douglas • Stanley Reed

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. CREDIT ALLIANCE CORP. is a case that was decided by the Supreme Court of the United States on April 27, 1942. The case was argued before the court on April 7, 1942.

In a 5-3 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Fourth 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.

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: 316 U.S. 107
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: 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 conservative.

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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