WILMINGTON TRUST CO., EXECUTOR, v. HELVERING, COMMISSIONER OF INTERNAL REVENUE (1942)

WILMINGTON TRUST CO., EXECUTOR, v. HELVERING, COMMISSIONER OF INTERNAL REVENUE
	Term: 1941
Important Dates
	Argued: April 10, 1942
	Decided: April 27, 1942
Outcome
	Reversed
Vote
	9-0
Majority
	Hugo Black • James Byrnes • William Douglas • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Owen Josephus Roberts • Harlan Fiske Stone

WILMINGTON TRUST CO., EXECUTOR, v. HELVERING, COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on April 27, 1942. The case was argued before the court on April 10, 1942.

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 Appeals, Third 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: 316 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: William Douglas

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.