RICKERT RICE MILLS, INC. v. FONTENOT, COLLECTOR OF INTERNAL REVENUE (1936)

RICKERT RICE MILLS, INC. v. FONTENOT, COLLECTOR OF INTERNAL REVENUE
	Term: 1935
Important Dates
	Argued: December 16, 1935
	Decided: January 13, 1936
Outcome
	Vacated
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

RICKERT RICE MILLS, INC. v. FONTENOT, COLLECTOR OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on January 13, 1936. The case was argued before the court on December 16, 1935.

In a 9-0 ruling, the U.S. Supreme Court vacated the ruling of the lower court. The case originated from the Louisiana Eastern U.S. District 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.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Food, meat packing, or processing company, stockyard
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 297 U.S. 110
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: Owen Josephus Roberts

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.