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UNITED STATES v. ESTATE OF GRACE et al. (1969)

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Seal of the Supreme Court of the United States
UNITED STATES v. ESTATE OF GRACE et al.
Term: 1968
Important Dates
Argued: April 22, 1969
Decided: June 2, 1969
Outcome
Reversed and remanded
Vote
6-1
Majority
Hugo BlackWilliam BrennanJohn Harlan IIThurgood MarshallEarl WarrenByron White
Dissenting
William Douglas

UNITED STATES v. ESTATE OF GRACE et al. is a case that was decided by the Supreme Court of the United States on June 2, 1969. The case was argued before the court on April 22, 1969.

In a 6-1 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 U.S. Court of Claims, Court of Federal Claims.

For a full list of cases decided in the 1960s, click here. For a full list of cases decided by the Warren Court, click here.

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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: 395 U.S. 316
  • 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: Thurgood Marshall

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

Footnotes