INDUSTRIAL TRUST CO. et al., EXECUTORS, v. UNITED STATES (1935) - Ballotpedia

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INDUSTRIAL TRUST CO. et al., EXECUTORS, v. UNITED STATES

Term: 1935
Important Dates
Argued: November 22, 1935
Decided: December 9, 1935
Outcome
Reversed
Vote
9-0
Majority
Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

INDUSTRIAL TRUST CO. et al., EXECUTORS, v. UNITED STATES is a case that was decided by the Supreme Court of the United States on December 9, 1935. The case was argued before the court on November 22, 1935.

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

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.

About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Taxpayer or executor of taxpayer's estate, federal only
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 296 U.S. 220
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: George Sutherland

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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