UNITED STATES v. PATRICK et al. (1963)

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Seal of the Supreme Court of the United States
UNITED STATES v. PATRICK et al.
Term: 1962
Important Dates
Argued: March 28, 1962
Decided: February 18, 1963
Outcome
Reversed
Vote
7-2
Majority
William Brennan • Tom Clark • Arthur Goldberg • John Harlan II • Potter Stewart • Earl Warren • Byron White
Dissenting
Hugo Black • William Douglas

UNITED STATES v. PATRICK et al. is a case that was decided by the Supreme Court of the United States on February 18, 1963. The case was argued before the court on March 28, 1962.

In a 7-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the South Carolina Western U.S. District Court.

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.

[1]

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: 372 U.S. 53
  • 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: John Harlan II

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

  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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