MINNESOTA TEA CO. v. HELVERING, COMMISSIONER OF INTERNAL REVENUE (1938) - Ballotpedia

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MINNESOTA TEA CO. v. HELVERING, COMMISSIONER OF INTERNAL REVENUE

Term: 1937
Important Dates
Argued: December 16, 1937
Decided: January 17, 1938
Outcome
Reversed
Vote
8-0
Majority
Hugo Black • Louis Dembitz Brandeis • Pierce Butler • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland

MINNESOTA TEA CO. v. HELVERING, COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on January 17, 1938. The case was argued before the court on December 16, 1937.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Eighth Circuit.

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.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Business, corporation
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 302 U.S. 609
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: George Sutherland

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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