HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GERHARDT (1938) - Ballotpedia

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HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GERHARDT

Term: 1937
Important Dates
Argued: April 7, 1938
Decided: May 23, 1938
Outcome
Reversed
Vote
6-2
Majority
Louis Dembitz Brandeis • Charles Evans Hughes • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone
Concurring
Hugo Black
Dissenting
Pierce Butler • James Clark McReynolds

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GERHARDT is a case that was decided by the Supreme Court of the United States on May 23, 1938. The case was argued before the court on April 7, 1938.

In a 6-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Second 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: Governmental employee or job applicant
Respondent state: Interstate Compact
Citation: 304 U.S. 405
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: Harlan Fiske Stone

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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