POSADAS, COLLECTOR OF INTERNAL REVENUE, v. NATIONAL CITY BANK (1936) - Ballotpedia

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POSADAS, COLLECTOR OF INTERNAL REVENUE, v. NATIONAL CITY BANK

Term: 1935
Important Dates
Argued: December 11, 1935
Decided: January 6, 1936
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

POSADAS, COLLECTOR OF INTERNAL REVENUE, v. NATIONAL CITY BANK is a case that was decided by the Supreme Court of the United States on January 6, 1936. The case was argued before the court on December 11, 1935.

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

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.

About the case

Subject matter: Economic Activity - state or local government tax
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Bank, savings and loan, credit union, investment company
Respondent state: Unknown
Citation: 296 U.S. 497
How the court took jurisdiction: Cert
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 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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