SNOW et ux. v. COMMISSIONER OF INTERNAL REVENUE (1974) - Ballotpedia

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SNOW et ux. v. COMMISSIONER OF INTERNAL REVENUE

Term: 1973
Important Dates
Argued: April 16, 1974
Decided: May 13, 1974
Outcome
Reversed
Vote
8-0
Majority
Harry Blackmun • William Brennan • Warren Burger • William Douglas • Thurgood Marshall • Lewis Powell • William Rehnquist • Byron White

SNOW et ux. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on May 13, 1974. The case was argued before the court on April 16, 1974.

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

For a full list of cases decided in the 1970s, click here. For a full list of cases decided by the Burger Court, click here.

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: 416 U.S. 500
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Warren Burger
Who wrote the majority opinion: William Douglas

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

The Supreme Court Database

Footnotes

↑ 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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