NICHOLS, COLLECTOR, v. COOLIDGE et al., EXECUTOR (1927) - Ballotpedia

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NICHOLS, COLLECTOR, v. COOLIDGE et al., EXECUTOR

Term: 1926
Important Dates
Argued: January 6, 1927
Decided: May 31, 1927
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Pierce Butler • James Clark McReynolds • George Sutherland • William Howard Taft • Willis Van Devanter
Concurring
Louis Dembitz Brandeis • Oliver Wendell Holmes • Edward Terry Sanford • Harlan Fiske Stone

NICHOLS, COLLECTOR, v. COOLIDGE et al., EXECUTOR is a case that was decided by the Supreme Court of the United States on May 31, 1927. The case was argued before the court on January 6, 1927.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Massachusetts 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.

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: 274 U.S. 531
How the court took jurisdiction: Writ of error
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: James Clark McReynolds

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.

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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