MAGUIRE v. TREFRY, TAX COMMISSIONER OF THE COMMONWEALTH OF MASSACHUSETTS (1920)

MAGUIRE v. TREFRY, TAX COMMISSIONER OF THE COMMONWEALTH OF MASSACHUSETTS
	Term: 1919
Important Dates
	Argued: March 24, 1920
	Decided: April 26, 1920
Outcome
	Affirmed (includes modified)
Vote
	8-1
Majority
	Louis Dembitz Brandeis • John Hessin Clarke • William Rufus Day • Oliver Wendell Holmes • Joseph McKenna • Mahlon Pitney • Willis Van Devanter • Edward Douglass White
Dissenting
	James Clark McReynolds

MAGUIRE v. TREFRY, TAX COMMISSIONER OF THE COMMONWEALTH OF MASSACHUSETTS is a case that was decided by the Supreme Court of the United States on April 26, 1920. The case was argued before the court on March 24, 1920.

In an 8-1 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Massachusetts State Trial Court.

For a full list of cases decided in the 1910s, click here. For a full list of cases decided by the White Court, click here.

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About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: State or local governmental taxpayer, or executor of the estate of
Petitioner state: Massachusetts
Respondent type: State
Respondent state: Massachusetts
Citation: 253 U.S. 12
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: Edward Douglass White
Who wrote the majority opinion: William Rufus Day

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.