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INDUSTRIAL ADDITION ASSOCIATION v. COMMISSIONER OF INTERNAL REVENUE (1945)

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Seal of the Supreme Court of the United States
INDUSTRIAL ADDITION ASSOCIATION v. COMMISSIONER OF INTERNAL REVENUE
Term: 1944
Important Dates
Argued: December 13, 1944
Decided: January 2, 1945
Outcome
Reversed
Vote
9-0
Majority
Hugo Black • William Douglas • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Wiley Rutledge • Harlan Fiske Stone

INDUSTRIAL ADDITION ASSOCIATION v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on January 2, 1945. The case was argued before the court on December 13, 1944.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Tax Court.

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.

[1]

About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Taxpayer or executor of taxpayer's estate, federal only
  • Petitioner state: Unknown
  • Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Respondent state: Unknown
  • Citation: 323 U.S. 310
  • 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: Harlan Fiske Stone

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

Footnotes

  1. ↑ 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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