HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. THERRELL (1938)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. THERRELL
	Term: 1937
Important Dates
	Argued: December 17, 1937
	Decided: February 28, 1938
Outcome
	Reversed
Vote
	7-0
Majority
	Hugo Black • Louis Dembitz Brandeis • Pierce Butler • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. THERRELL is a case that was decided by the Supreme Court of the United States on February 28, 1938. The case was argued before the court on December 17, 1937.

In a 7-0 ruling, the U.S. Supreme Court reversed 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 1930s, click here. For a full list of cases decided by the Hughes Court, click here.

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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: Attorney, or person acting as such;includes bar applicant or law student, or law firm or bar association
Respondent state: Unknown
Citation: 303 U.S. 218
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: James Clark McReynolds

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 liberal.