HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. HELMHOLZ (1935)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. HELMHOLZ
	Term: 1935
Important Dates
	Argued: October 15, 1935
	Decided: November 11, 1935
Outcome
	Affirmed (includes modified)
Vote
	9-0
Majority
	Pierce Butler • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • George Sutherland • Willis Van Devanter
Concurring
	Louis Dembitz Brandeis • Benjamin Nathan Cardozo • Harlan Fiske Stone

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. HELMHOLZ is a case that was decided by the Supreme Court of the United States on November 11, 1935. The case was argued before the court on October 15, 1935.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction).

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, 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: 296 U.S. 93
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: 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.