DOYLE, COLLECTOR OF INTERNAL REVENUE, v. MITCHELL BROTHERS COMPANY (1918) - Ballotpedia

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DOYLE, COLLECTOR OF INTERNAL REVENUE, v. MITCHELL BROTHERS COMPANY

Term: 1917
Important Dates
Argued: March 4, 1918
Decided: May 20, 1918
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Louis Dembitz Brandeis • John Hessin Clarke • William Rufus Day • Oliver Wendell Holmes • Joseph McKenna • James Clark McReynolds • Mahlon Pitney • Willis Van Devanter • Edward Douglass White

DOYLE, COLLECTOR OF INTERNAL REVENUE, v. MITCHELL BROTHERS COMPANY is a case that was decided by the Supreme Court of the United States on May 20, 1918. The case was argued before the court on March 4, 1918.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Michigan Western U.S. District Court.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 247 U.S. 179
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Edward Douglass White
Who wrote the majority opinion: Mahlon Pitney

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.

See also

External links

The Supreme Court Database

Footnotes

↑ 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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