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UNITED STATES v. PELZER (1941)

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Seal of the Supreme Court of the United States
UNITED STATES v. PELZER
Term: 1940
Important Dates
Argued: January 7, 1941
Decided: March 3, 1941
Outcome
Reversed
Vote
8-0
Majority
Hugo Black • William Douglas • Felix Frankfurter • Charles Evans Hughes • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone

UNITED STATES v. PELZER is a case that was decided by the Supreme Court of the United States on March 3, 1941. The case was argued before the court on January 7, 1941.

In an 8-0 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 1940s, click here. For a full list of cases decided by the Hughes 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: 312 U.S. 399
  • 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: Harlan Fiske Stone

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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