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ROSENMAN et al., EXECUTORS, v. UNITED STATES (1945)

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Seal of the Supreme Court of the United States
ROSENMAN et al., EXECUTORS, v. UNITED STATES
Term: 1944
Important Dates
Argued: December 15, 1944
Decided: January 29, 1945
Outcome
Reversed
Vote
9-0
Majority
Hugo BlackWilliam DouglasFelix FrankfurterRobert JacksonFrank MurphyStanley ReedOwen Josephus RobertsWiley RutledgeHarlan Fiske Stone

ROSENMAN et al., EXECUTORS, v. UNITED STATES is a case that was decided by the Supreme Court of the United States on January 29, 1945. The case was argued before the court on December 15, 1944.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Claims, Court of Federal Claims.

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

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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: United States
  • Respondent state: Unknown
  • Citation: 323 U.S. 658
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Harlan Fiske Stone
  • Who wrote the majority opinion: Felix Frankfurter

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

Footnotes