REINECKE, COLLECTOR OF INTERNAL REVENUE, v. SPALDING (1930) - Ballotpedia

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REINECKE, COLLECTOR OF INTERNAL REVENUE, v. SPALDING

Term: 1929
Important Dates
Argued: December 6, 1929
Decided: January 6, 1930
Outcome
Reversed
Vote
8-0
Majority
Louis Dembitz Brandeis • Oliver Wendell Holmes • James Clark McReynolds • Edward Terry Sanford • Harlan Fiske Stone • George Sutherland • William Howard Taft • Willis Van Devanter

REINECKE, COLLECTOR OF INTERNAL REVENUE, v. SPALDING is a case that was decided by the Supreme Court of the United States on January 6, 1930. The case was argued before the court on December 6, 1929.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Indiana Northern U.S. District Court.

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.

About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 280 U.S. 227
How the court took jurisdiction: Cert
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: James Clark McReynolds

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

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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