HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. FITCH (1940) - Ballotpedia

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HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. FITCH

Term: 1939
Important Dates
Argued: January 5, 1940
Decided: January 29, 1940
Outcome
Reversed
Vote
7-1
Majority
Hugo Black • William Douglas • Felix Frankfurter • Charles Evans Hughes • Owen Josephus Roberts • Harlan Fiske Stone
Concurring
Stanley Reed
Dissenting
James Clark McReynolds

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. FITCH is a case that was decided by the Supreme Court of the United States on January 29, 1940. The case was argued before the court on January 5, 1940.

In a 7-1 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.

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: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 309 U.S. 149
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: William Douglas

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

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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