ROTHENSIES, COLLECTOR OF INTERNAL REVENUE, v. ELECTRIC STORAGE BATTERY CO. (1946)

ROTHENSIES, COLLECTOR OF INTERNAL REVENUE, v. ELECTRIC STORAGE BATTERY CO.
	Term: 1946
Important Dates
	Argued: November 15, 1946
	Decided: December 16, 1946
Outcome
	Reversed
Vote
	6-3
Majority
	Harold Burton • William Douglas • Felix Frankfurter • Robert Jackson • Stanley Reed • Frederick Vinson
Dissenting
	Hugo Black • Frank Murphy • Wiley Rutledge

ROTHENSIES, COLLECTOR OF INTERNAL REVENUE, v. ELECTRIC STORAGE BATTERY CO. is a case that was decided by the Supreme Court of the United States on December 16, 1946. The case was argued before the court on November 15, 1946.

In a 6-3 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Pennsylvania Pennsylvania Eastern U.S. District 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.

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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: 329 U.S. 296
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: Robert Jackson

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.