LILLY ET AL. v. COMMISSIONER OF INTERNAL REVENUE (1952)

LILLY ET AL. v. COMMISSIONER OF INTERNAL REVENUE
	Term: 1951
Important Dates
	Argued: December 3, 1951
	Decided: March 10, 1952
Outcome
	Reversed and remanded
Vote
	8-0
Majority
	Hugo Black • Harold Burton • Tom Clark • Felix Frankfurter • Robert Jackson • Sherman Minton • Stanley Reed • Frederick Vinson

LILLY ET AL. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on March 10, 1952. The case was argued before the court on December 3, 1951.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the U.S. Tax Court.

For a full list of cases decided in the 1950s, click here. For a full list of cases decided by the Vinson Court, click here.

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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: Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
Respondent state: Unknown
Citation: 343 U.S. 90
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: Harold Burton

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.