MAGRUDER, COLLECTOR OF INTERNAL REVENUE, v. SUPPLEE ET UX. (1942) - Ballotpedia

Election law changes? Our legislation tracker’s got you. Check it out!

From Ballotpedia

Jump to: navigation, search

MAGRUDER, COLLECTOR OF INTERNAL REVENUE, v. SUPPLEE ET UX.

Term: 1941
Important Dates
Argued: April 30, 1942
Decided: May 25, 1942
Outcome
Reversed
Vote
9-0
Majority
Hugo Black • James Byrnes • William Douglas • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone

MAGRUDER, COLLECTOR OF INTERNAL REVENUE, v. SUPPLEE ET UX. is a case that was decided by the Supreme Court of the United States on May 25, 1942. The case was argued before the court on April 30, 1942.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Maryland 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 Stone Court, click here.

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: 316 U.S. 394
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Harlan Fiske Stone
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

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

v • e

Justices of the Supreme Court of the United States

Active justices

Chief justice: Roberts
Associate justices: Alito • Barrett • Gorsuch • Jackson • Kagan • Kavanaugh • Sotomayor • Thomas

Senior justices

Breyer • Kennedy • Souter

Former chief justices

Burger • Chase • Ellsworth • Fuller • Hughes • Jay • Marshall • Rehnquist • Rutledge • Stone • Taft • Taney • Vinson • Waite • Warren •

Former associate justices

O'Connor • Baldwin • Barbour • Black • Blackmun • Blair • Blatchford • Bradley • Brandeis • Brennan • Brewer • Brown • Burton • Butler • Byrnes • Campbell • Cardozo • Catron • Chase • Clark • Clarke • Clifford • Curtis • Cushing • Daniel • Davis • Day • Douglas • Duvall • Field • Fortas • Frankfurter • Ginsburg • Goldberg • Gray • Grier • Harlan I • Harlan II • Holmes • Hunt • Iredell • H. Jackson • R. Jackson • T. Johnson • W. Johnson, Jr. • J. Lamar • L. Lamar • Livingston • Lurton • Marshall • Matthews • McKenna • McKinley • McLean • McReynolds • Miller • Minton • Moody • Moore • Murphy • Nelson • Paterson • Peckham • Pitney • Powell • Reed • Roberts • W. Rutledge • Sanford • Scalia • Shiras • Stevens • Stewart • Story • Strong • Sutherland • Swayne • Thompson • Todd • Trimble • Van Devanter • Washington • Wayne • B. White • Whittaker • Wilson • Woodbury • Woods

Retrieved from "https://ballotpedia.org/wiki/index.php?title=MAGRUDER,_COLLECTOR_OF_INTERNAL_REVENUE,_v._SUPPLEE_ET_UX._(1942)&oldid=9498134"