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

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HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. MITCHELL

Term: 1937
Important Dates
Argued: January 14, 1938
Decided: March 7, 1938
Outcome
Reversed
Vote
6-1
Majority
Hugo Black • Louis Dembitz Brandeis • Pierce Butler • Charles Evans Hughes • Owen Josephus Roberts • Harlan Fiske Stone
Dissenting
James Clark McReynolds

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. MITCHELL is a case that was decided by the Supreme Court of the United States on March 7, 1938. The case was argued before the court on January 14, 1938.

In a 6-1 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: Criminal Procedure - statutory construction of criminal laws: internal revenue (cf. Federal Taxation)
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: 303 U.S. 391
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: Louis Dembitz Brandeis

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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