SECURITY FLOUR MILLS CO. v. COMMISSIONER OF INTERNAL REVENUE (1944)

SECURITY FLOUR MILLS CO. v. COMMISSIONER OF INTERNAL REVENUE
	Term: 1943
Important Dates
	Argued: February 10, 1944
	Decided: February 28, 1944
Outcome
	Affirmed (includes modified)
Vote
	7-2
Majority
	Hugo Black • Felix Frankfurter • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Wiley Rutledge • Harlan Fiske Stone
Dissenting
	William Douglas • Robert Jackson

SECURITY FLOUR MILLS CO. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on February 28, 1944. The case was argued before the court on February 10, 1944.

In a 7-2 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Tenth Circuit.

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 of gifts, personal, business, or professional expenses
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: 321 U.S. 281
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: 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 liberal.