MANNING, COLLECTOR OF INTERNAL REVENUE, v. SEELEY TUBE & BOX CO. (1950) - Ballotpedia

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MANNING, COLLECTOR OF INTERNAL REVENUE, v. SEELEY TUBE & BOX CO.

Term: 1949
Important Dates
Argued: November 17, 1949
Decided: February 6, 1950
Outcome
Reversed
Vote
8-0
Majority
Hugo Black • Harold Burton • Tom Clark • Felix Frankfurter • Robert Jackson • Sherman Minton • Stanley Reed • Frederick Vinson

MANNING, COLLECTOR OF INTERNAL REVENUE, v. SEELEY TUBE & BOX CO. is a case that was decided by the Supreme Court of the United States on February 6, 1950. The case was argued before the court on November 17, 1949.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the New Jersey New Jersey 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 Vinson Court, click here.

About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Bankrupt person or business, or business in reorganization
Respondent state: Unknown
Citation: 338 U.S. 561
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: Frederick Vinson

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

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