UNITED STATES v. BERTELSEN & PETERSEN ENGINEERING CO. (1939) - Ballotpedia

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UNITED STATES v. BERTELSEN & PETERSEN ENGINEERING CO.

Term: 1938
Important Dates
Argued: February 2, 1939
Decided: February 27, 1939
Outcome
Affirmed (includes modified)
Vote
7-0
Majority
Hugo Black • Pierce Butler • Felix Frankfurter • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone

UNITED STATES v. BERTELSEN & PETERSEN ENGINEERING CO. is a case that was decided by the Supreme Court of the United States on February 27, 1939. The case was argued before the court on February 2, 1939.

In a 7-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Massachusetts 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: Judicial Power - judicial administration: jurisdiction or authority of federal district courts or territorial courts
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 306 U.S. 276
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: 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 liberal.

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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