PARAGON JEWEL COAL CO., INC. v. COMMISSIONER OF INTERNAL REVENUE (1965) - Ballotpedia

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PARAGON JEWEL COAL CO., INC. v. COMMISSIONER OF INTERNAL REVENUE

Term: 1964
Important Dates
Argued: March 8, 1965
Decided: April 28, 1965
Outcome
Reversed
Vote
7-2
Majority
William Brennan • Tom Clark • William Douglas • John Harlan II • Potter Stewart • Earl Warren • Byron White
Dissenting
Hugo Black • Arthur Goldberg

PARAGON JEWEL COAL CO., INC. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on April 28, 1965. The case was argued before the court on March 8, 1965.

In a 7-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Tax Court.

For a full list of cases decided in the 1960s, click here. For a full list of cases decided by the Warren Court, click here.

About the case

Subject matter: Federal Taxation - Miscellaneous federal taxation (cf. national supremacy: state tax)
Petitioner: Coal company or coal mine operator
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 380 U.S. 624
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Earl Warren
Who wrote the majority opinion: Tom Clark

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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