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UNITED STATES v. PRICE (1960)

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Seal of the Supreme Court of the United States
UNITED STATES v. PRICE
Term: 1959
Important Dates
Argued: December 9, 1959
Decided: January 18, 1960
Outcome
Reversed and remanded
Vote
7-2
Majority
Hugo Black • William Brennan • Tom Clark • Felix Frankfurter • John Harlan II • Earl Warren • Charles Whittaker
Dissenting
William Douglas • Potter Stewart

UNITED STATES v. PRICE is a case that was decided by the Supreme Court of the United States on January 18, 1960. The case was argued before the court on December 9, 1959.

In a 7-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the Arizona U.S. District Court.

For a full list of cases decided in the 1950s, 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, typically under provisions of the Internal Revenue Code
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: Taxpayer or executor of taxpayer's estate, federal only
  • Respondent state: Unknown
  • Citation: 361 U.S. 304
  • 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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