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OHIO v. HELVERING, COMMISSIONER OF INTERNAL REVENUE, et al. (1934)

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Seal of the Supreme Court of the United States
OHIO v. HELVERING, COMMISSIONER OF INTERNAL REVENUE, et al.
Term: 1933
Important Dates
Decided: May 21, 1934
Outcome
Petition denied or appeal dismissed
Vote
9-0
Majority
Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • George Sutherland • Willis Van Devanter
Concurring
Harlan Fiske Stone

OHIO v. HELVERING, COMMISSIONER OF INTERNAL REVENUE, et al. is a case that was decided by the Supreme Court of the United States on May 21, 1934.

In a 9-0 ruling, the U.S. Supreme Court dismissed the case.

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.

[1]

About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: State
  • Petitioner state: Ohio
  • Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Respondent state: Unknown
  • Citation: 292 U.S. 360
  • How the court took jurisdiction: Original
  • 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

Footnotes

  1. ↑ 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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