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UNITED STATES v. KOMBST et al. (1932)

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Seal of the Supreme Court of the United States
UNITED STATES v. KOMBST et al.
Term: 1931
Important Dates
Argued: April 26, 1932
Decided: May 23, 1932
Outcome
Reversed
Vote
9-0
Majority
Louis Dembitz BrandeisPierce ButlerBenjamin Nathan CardozoCharles Evans HughesJames Clark McReynoldsOwen Josephus RobertsHarlan Fiske StoneGeorge SutherlandWillis Van Devanter

UNITED STATES v. KOMBST et al. is a case that was decided by the Supreme Court of the United States on May 23, 1932. The case was argued before the court on April 26, 1932.

In a 9-0 ruling, the U.S. Supreme Court reversed 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.

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About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels
  • Respondent state: Unknown
  • Citation: 286 U.S. 424
  • 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: Louis Dembitz Brandeis

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

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Footnotes