HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. MINNESOTA TEA CO. (1935)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. MINNESOTA TEA CO.
	Term: 1935
Important Dates
	Argued: November 19, 1935
	Decided: December 16, 1935
Outcome
	Affirmed (includes modified)
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. MINNESOTA TEA CO. is a case that was decided by the Supreme Court of the United States on December 16, 1935. The case was argued before the court on November 19, 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, 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.

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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: 296 U.S. 378
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: James Clark McReynolds

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.