UNITED STATES v. BYRUM, EXECUTRIX (1972)

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Seal of the Supreme Court of the United States
UNITED STATES v. BYRUM, EXECUTRIX
Term: 1971
Important Dates
Argued: March 1, 1972
Decided: June 26, 1972
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
Warren Burger • William Douglas • Thurgood Marshall • Lewis Powell • William Rehnquist • Potter Stewart
Dissenting
Harry Blackmun • William Brennan • Byron White

UNITED STATES v. BYRUM, EXECUTRIX is a case that was decided by the Supreme Court of the United States on June 26, 1972. The case was argued before the court on March 1, 1972.

In a 6-3 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Ohio Southern U.S. District 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.

[1]

About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: Taxpayer or executor of taxpayer's estate, federal only
  • Respondent state: Unknown
  • Citation: 408 U.S. 125
  • 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: Lewis Powell

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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