HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. SABINE TRANSPORTATION CO., INC. (1943)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. SABINE TRANSPORTATION CO., INC.
	Term: 1942
Important Dates
	Argued: February 4, 1943
	Decided: March 1, 1943
Outcome
	Affirmed (includes modified)
Vote
	5-3
Majority
	Felix Frankfurter • Robert Jackson • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone
Dissenting
	Hugo Black • William Douglas • Frank Murphy

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. SABINE TRANSPORTATION CO., INC. is a case that was decided by the Supreme Court of the United States on March 1, 1943. The case was argued before the court on February 4, 1943.

In a 5-3 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Fifth 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.

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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: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 318 U.S. 306
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: 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.