HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GRIFFITHS (1943) - Ballotpedia

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HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GRIFFITHS

Term: 1942
Important Dates
Argued: December 7, 1942
Decided: March 1, 1943
Outcome
Affirmed (includes modified)
Vote
5-3
Majority
Felix Frankfurter • Robert Jackson • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone
Dissenting
Hugo Black • William Douglas • Frank Murphy

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GRIFFITHS is a case that was decided by the Supreme Court of the United States on March 1, 1943. The case was argued before the court on December 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, Second 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, 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: 318 U.S. 371
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: Robert Jackson

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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