MCCAUGHN, COLLECTOR OF INTERNAL REVENUE, v. LUDINGTON (1925)

MCCAUGHN, COLLECTOR OF INTERNAL REVENUE, v. LUDINGTON
	Term: 1924
Important Dates
	Argued: January 12, 1925
	Decided: April 13, 1925
Outcome
	Reversed
Vote
	7-2
Majority
	Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • Edward Terry Sanford • Harlan Fiske Stone • William Howard Taft • Willis Van Devanter
Dissenting
	James Clark McReynolds • George Sutherland

MCCAUGHN, COLLECTOR OF INTERNAL REVENUE, v. LUDINGTON is a case that was decided by the Supreme Court of the United States on April 13, 1925. The case was argued before the court on January 12, 1925.

In a 7-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Pennsylvania Eastern U.S. District Court.

For a full list of cases decided in the 1920s, click here. For a full list of cases decided by the Taft 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: 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: 268 U.S. 106
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: William Howard Taft
Who wrote the majority opinion: Edward Terry Sanford

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.