MCDONALD v. COMMISSIONER OF INTERNAL REVENUE (1944) - Ballotpedia

Help us improve in just 2 minutes—share your thoughts in our reader survey.

From Ballotpedia

Jump to: navigation, search

MCDONALD v. COMMISSIONER OF INTERNAL REVENUE

Term: 1944
Important Dates
Argued: October 20, 1944
Decided: November 20, 1944
Outcome
Affirmed (includes modified)
Vote
5-4
Majority
Felix Frankfurter • Robert Jackson • Owen Josephus Roberts • Harlan Fiske Stone
Concurring
Wiley Rutledge
Dissenting
Hugo Black • William Douglas • Frank Murphy • Stanley Reed

MCDONALD v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on November 20, 1944. The case was argued before the court on October 20, 1944.

In a 5-4 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Tax 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: Judge
Petitioner state: Pennsylvania
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 323 U.S. 57
How the court took jurisdiction: Cert
What type of decision was made: Judgment of the Court (orally argued)
Who was the chief justice: Harlan Fiske Stone
Who wrote the majority opinion: Felix Frankfurter

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=MCDONALD_v._COMMISSIONER_OF_INTERNAL_REVENUE_(1944)&oldid=9498793"