WEBRE STEIB CO., LTD. v. COMMISSIONER OF INTERNAL REVENUE (1945)

WEBRE STEIB CO., LTD. v. COMMISSIONER OF INTERNAL REVENUE
	Term: 1944
Important Dates
	Argued: December 13, 1944
	Decided: February 12, 1945
Outcome
	Vacated and remanded
Vote
	7-2
Majority
	William Douglas • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone
Dissenting
	Hugo Black • Wiley Rutledge

WEBRE STEIB CO., LTD. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on February 12, 1945. The case was argued before the court on December 13, 1944.

In a 7-2 ruling, the U.S. Supreme Court vacated 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 Appeals, Fifth Circuit.

For a full list of cases decided in the 1940s, click here. For a full list of cases decided by the Stone Court, click here.

^[1]

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Taxpayer or executor of taxpayer's estate, federal only
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 324 U.S. 164
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Harlan Fiske Stone
Who wrote the majority opinion: Robert Jackson

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 conservative.