KOSHLAND v. HELVERING, COMMISSIONER OF INTERNAL REVENUE (1936) - Ballotpedia

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KOSHLAND v. HELVERING, COMMISSIONER OF INTERNAL REVENUE

Term: 1935
Important Dates
Argued: May 1, 1936
Decided: May 18, 1936
Outcome
Reversed
Vote
7-2
Majority
Louis Dembitz Brandeis • Pierce Butler • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • George Sutherland • Willis Van Devanter
Dissenting
Benjamin Nathan Cardozo • Harlan Fiske Stone

KOSHLAND v. HELVERING, COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on May 18, 1936. The case was argued before the court on May 1, 1936.

In a 7-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Ninth 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.

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: 298 U.S. 441
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: Owen Josephus Roberts

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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