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THE COLONY, INC., v. COMMISSIONER OF INTERNAL REVENUE (1958)

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Seal of the Supreme Court of the United States
THE COLONY, INC., v. COMMISSIONER OF INTERNAL REVENUE
Term: 1957
Important Dates
Argued: April 3, 1958
Decided: June 9, 1958
Outcome
Reversed
Vote
7-2
Majority
William Brennan • Harold Burton • Tom Clark • William Douglas • Felix Frankfurter • John Harlan II • Charles Whittaker
Dissenting
Hugo Black • Earl Warren

THE COLONY, INC., v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on June 9, 1958. The case was argued before the court on April 3, 1958.

In a 7-2 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 1950s, click here. For a full list of cases decided by the Warren Court, click here.

[1]

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: 357 U.S. 28
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Earl Warren
  • Who wrote the majority opinion: John Harlan II

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

  1. ↑ 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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