MCLAUGHLIN, COLLECTOR OF INTERNAL REVENUE, v. PACIFIC LUMBER CO. (1934)

MCLAUGHLIN, COLLECTOR OF INTERNAL REVENUE, v. PACIFIC LUMBER CO.
	Term: 1934
Important Dates
	Argued: November 12, 1934
	Decided: December 10, 1934
Outcome
	Reversed
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

MCLAUGHLIN, COLLECTOR OF INTERNAL REVENUE, v. PACIFIC LUMBER CO. is a case that was decided by the Supreme Court of the United States on December 10, 1934. The case was argued before the court on November 12, 1934.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the California Northern U.S. District Court.

For a full list of cases decided in the 1930s, click here. For a full list of cases decided by the Hughes Court, click here.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
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: 293 U.S. 351
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Charles Evans Hughes
Who wrote the majority opinion: Pierce Butler

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.