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JONES, COLLECTOR OF INTERNAL REVENUE, v. LIBERTY GLASS CO. (1947)

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Seal of the Supreme Court of the United States
JONES, COLLECTOR OF INTERNAL REVENUE, v. LIBERTY GLASS CO.
Term: 1947
Important Dates
Argued: November 17, 1947
Decided: December 22, 1947
Outcome
Reversed
Vote
8-1
Majority
Hugo Black • Harold Burton • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Wiley Rutledge • Frederick Vinson
Dissenting
William Douglas

JONES, COLLECTOR OF INTERNAL REVENUE, v. LIBERTY GLASS CO. is a case that was decided by the Supreme Court of the United States on December 22, 1947. The case was argued before the court on November 17, 1947.

In an 8-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Oklahoma Oklahoma Western U.S. District Court.

For a full list of cases decided in the 1940s, click here. For a full list of cases decided by the Vinson Court, click here.

[1]

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: Taxpayer or executor of taxpayer's estate, federal only
  • Respondent state: Unknown
  • Citation: 332 U.S. 524
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Frederick Vinson
  • Who wrote the majority opinion: Frank Murphy

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

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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