TRUSLER v. CROOKS, AS COLLECTOR AND INDIVIDUALL (1926)

TRUSLER v. CROOKS, AS COLLECTOR AND INDIVIDUALL
	Term: 1925
Important Dates
	Argued: November 17, 1925
	Decided: January 11, 1926
Outcome
	Reversed and remanded
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • James Clark McReynolds • Edward Terry Sanford • Harlan Fiske Stone • George Sutherland • William Howard Taft • Willis Van Devanter

TRUSLER v. CROOKS, AS COLLECTOR AND INDIVIDUALL is a case that was decided by the Supreme Court of the United States on January 11, 1926. The case was argued before the court on November 17, 1925.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the Missouri Western U.S. District Court.

For a full list of cases decided in the 1920s, click here. For a full list of cases decided by the Taft Court, click here.

^[1]

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: 269 U.S. 475
How the court took jurisdiction: Writ of error
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: William Howard Taft
Who wrote the majority opinion: James Clark McReynolds

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.