OLD COLONY TRUST COMPANY et al. v. COMMISSIONER OF INTERNAL REVENUE (1929)

OLD COLONY TRUST COMPANY et al. v. COMMISSIONER OF INTERNAL REVENUE
	Term: 1928
Important Dates
	Argued: January 10, 1929
	Decided: June 3, 1929
Outcome
	Certification to or from a lower court
Vote
	8-1
Majority
	Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • Edward Terry Sanford • Harlan Fiske Stone • George Sutherland • William Howard Taft • Willis Van Devanter
Dissenting
	James Clark McReynolds

OLD COLONY TRUST COMPANY et al. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on June 3, 1929. The case was argued before the court on January 10, 1929.

The U.S. Supreme Court examined the lower court's certified question. The case originated from the U.S. Court of Appeals, First Circuit.

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.

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About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Business, corporation
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 279 U.S. 716
How the court took jurisdiction: Certification
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: William Howard Taft

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.