HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. PFEIFFER (1937)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. PFEIFFER
	Term: 1937
Important Dates
	Argued: October 22, 1937
	Decided: December 6, 1937
Outcome
	Affirmed (includes modified)
Vote
	7-2
Majority
	Hugo Black • Louis Dembitz Brandeis • Pierce Butler • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • George Sutherland
Dissenting
	Benjamin Nathan Cardozo • Harlan Fiske Stone

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. PFEIFFER is a case that was decided by the Supreme Court of the United States on December 6, 1937. The case was argued before the court on October 22, 1937.

In a 7-2 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 1930s, click here. For a full list of cases decided by the Hughes Court, click here.

^[1]

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: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 302 U.S. 247
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.