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PALM SPRINGS HOLDING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE (1942)

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Seal of the Supreme Court of the United States
PALM SPRINGS HOLDING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
Term: 1941
Important Dates
Argued: January 16, 1942
Decided: February 2, 1942
Outcome
Reversed
Vote
8-0
Majority
Hugo Black • James Byrnes • William Douglas • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Harlan Fiske Stone

PALM SPRINGS HOLDING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on February 2, 1942. The case was argued before the court on January 16, 1942.

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, Ninth Circuit.

For a full list of cases decided in the 1940s, click here. For a full list of cases decided by the Stone Court, click here.

[1]

About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Taxpayer or executor of taxpayer's estate, federal only
  • Petitioner state: Unknown
  • Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Respondent state: Unknown
  • Citation: 315 U.S. 185
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Harlan Fiske Stone
  • Who wrote the majority opinion: William Douglas

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

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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