INTERSTATE TRANSIT LINES v. COMMISSIONER OF INTERNAL REVENUE (1943) - Ballotpedia

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INTERSTATE TRANSIT LINES v. COMMISSIONER OF INTERNAL REVENUE

Term: 1942
Important Dates
Argued: April 19, 1943
Decided: June 14, 1943
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
Hugo Black • William Douglas • Felix Frankfurter • Stanley Reed • Owen Josephus Roberts • Wiley Rutledge
Dissenting
Robert Jackson • Frank Murphy • Harlan Fiske Stone

INTERSTATE TRANSIT LINES v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on June 14, 1943. The case was argued before the court on April 19, 1943.

In a 6-3 ruling, the U.S. Supreme Court affirmed 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.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Bus or motorized passenger transportation vehicle
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 319 U.S. 590
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: Stanley Reed

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.

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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