TAIT, COLLECTOR OF INTERNAL REVENUE, v. WESTERN MARYLAND RAILWAY CO. (1933) - Ballotpedia

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TAIT, COLLECTOR OF INTERNAL REVENUE, v. WESTERN MARYLAND RAILWAY CO.

Term: 1932
Important Dates
Argued: May 12, 1933
Decided: May 29, 1933
Outcome
Affirmed (includes modified)
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

TAIT, COLLECTOR OF INTERNAL REVENUE, v. WESTERN MARYLAND RAILWAY CO. is a case that was decided by the Supreme Court of the United States on May 29, 1933. The case was argued before the court on May 12, 1933.

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

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Railroad
Respondent state: Unknown
Citation: 289 U.S. 620
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.

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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