MCCOACH, COLLECTOR OF INTERNAL REVENUE, v. PRATT, EXECUTOR OF DREE (1915)

MCCOACH, COLLECTOR OF INTERNAL REVENUE, v. PRATT, EXECUTOR OF DREE
	Term: 1914
Important Dates
	Argued: January 25, 1915
	Decided: March 1, 1915
Outcome
	Affirmed (includes modified)
Vote
	8-0
Majority
	William Rufus Day • Oliver Wendell Holmes • Charles Evans Hughes • Joseph Rucker Lamar • Joseph McKenna • Mahlon Pitney • Willis Van Devanter • Edward Douglass White

MCCOACH, COLLECTOR OF INTERNAL REVENUE, v. PRATT, EXECUTOR OF DREE is a case that was decided by the Supreme Court of the United States on March 1, 1915. The case was argued before the court on January 25, 1915.

In an 8-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania.

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: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Agent, fiduciary, trustee, or executor
Respondent state: Unknown
Citation: 236 U.S. 562
How the court took jurisdiction: Cert
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: Willis Van Devanter

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 conservative.