HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. SPROUSE (1943)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. SPROUSE
	Term: 1942
Important Dates
	Argued: November 10, 1942
	Decided: April 5, 1943
Outcome
	Affirmed and reversed (or vacated) in part
Vote
	5-3
Majority
	Hugo Black • William Douglas • Frank Murphy • Owen Josephus Roberts • Harlan Fiske Stone
Dissenting
	Felix Frankfurter • Robert Jackson • Stanley Reed

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. SPROUSE is a case that was decided by the Supreme Court of the United States on April 5, 1943. The case was argued before the court on November 10, 1942.

In a 5-3 ruling, the U.S. Supreme Court affirmed and reversed (or vacated) in part the ruling of the lower court. The case originated from the U.S. Court of Appeals, Ninth 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. 604
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.