UNITED STATES v. KIRBY LUMBER CO. (1931) - Ballotpedia

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UNITED STATES v. KIRBY LUMBER CO.

Term: 1931
Important Dates
Argued: October 21, 1931
Decided: November 2, 1931
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

UNITED STATES v. KIRBY LUMBER CO. is a case that was decided by the Supreme Court of the United States on November 2, 1931. The case was argued before the court on October 21, 1931.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Claims, Court of Federal Claims.

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: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: United States
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 284 U.S. 1
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: Oliver Wendell Holmes

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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