LEWELLYN, FORMER COLLECTOR OF INTERNAL REVENUE, v. FRICK et al. (1925)

LEWELLYN, FORMER COLLECTOR OF INTERNAL REVENUE, v. FRICK et al.
	Term: 1924
Important Dates
	Argued: April 16, 1925
	Decided: May 11, 1925
Outcome
	Affirmed (includes modified)
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • James Clark McReynolds • Edward Terry Sanford • Harlan Fiske Stone • George Sutherland • William Howard Taft • Willis Van Devanter

LEWELLYN, FORMER COLLECTOR OF INTERNAL REVENUE, v. FRICK et al. is a case that was decided by the Supreme Court of the United States on May 11, 1925. The case was argued before the court on April 16, 1925.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Pennsylvania Western U.S. District Court.

For a full list of cases decided in the 1920s, click here. For a full list of cases decided by the Taft Court, click here.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
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: 268 U.S. 238
How the court took jurisdiction: Writ of error
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: William Howard Taft
Who wrote the majority opinion: Oliver Wendell Holmes

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.