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REO MOTORS, INC. v. COMMISSIONER OF INTERNAL REVENUE (1950)

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Seal of the Supreme Court of the United States
REO MOTORS, INC. v. COMMISSIONER OF INTERNAL REVENUE
Term: 1949
Important Dates
Argued: November 10, 1949
Decided: January 9, 1950
Outcome
Affirmed (includes modified)
Vote
8-0
Majority
Hugo Black • Harold Burton • Tom Clark • Felix Frankfurter • Robert Jackson • Sherman Minton • Stanley Reed • Frederick Vinson

REO MOTORS, INC. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on January 9, 1950. The case was argued before the court on November 10, 1949.

In an 8-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Tax Court.

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

[1]

About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • 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: 338 U.S. 442
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Frederick Vinson
  • Who wrote the majority opinion: Frederick Vinson

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

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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