HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. R. DOUGLAS STUART (1942) - Ballotpedia

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HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. R. DOUGLAS STUART

Term: 1942
Important Dates
Argued: October 22, 1942
Decided: November 16, 1942
Outcome
Reversed
Vote
8-0
Majority
Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Owen Josephus Roberts
Concurring
Hugo Black • William Douglas • Harlan Fiske Stone

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. R. DOUGLAS STUART is a case that was decided by the Supreme Court of the United States on November 16, 1942. The case was argued before the court on October 22, 1942.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Seventh 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: 317 U.S. 154
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: Stanley Reed

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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