MACLAUGHLIN, COLLECTOR OF INTERNAL REVENUE, v. ALLIANCE INSURANCE CO. (1932)

MACLAUGHLIN, COLLECTOR OF INTERNAL REVENUE, v. ALLIANCE INSURANCE CO.
	Term: 1931
Important Dates
	Argued: April 13, 1932
	Decided: May 16, 1932
Outcome
	Certification to or from a lower court
Vote
	8-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

MACLAUGHLIN, COLLECTOR OF INTERNAL REVENUE, v. ALLIANCE INSURANCE CO. is a case that was decided by the Supreme Court of the United States on May 16, 1932. The case was argued before the court on April 13, 1932.

The U.S. Supreme Court examined the lower court's certified question. The case originated from the Pennsylvania Eastern U.S. District Court.

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.

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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: Insurance company, or surety
Respondent state: Unknown
Citation: 286 U.S. 244
How the court took jurisdiction: Certification
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: Harlan Fiske Stone

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.