Skip to main content
Independent · not a government site

1948 term · Vinson Court · 6-3

Commissioner of Internal Revenue v. Estate of Church

335 U.S. 632 · 69 S. Ct. 322 · 1949 U.S. LEXIS 2950

The record

Term
1948
Decided
Issue area
Federal Taxation
Vote split
6-3
Winning party
Petitioner
Decision direction
Liberal
Chief Justice
Vinson Court
Disposition
Reversed
Docket
5
U.S. Reports
335 U.S. 632
S. Ct. citation
69 S. Ct. 322
LEXIS citation
1949 U.S. LEXIS 2950

How the bench divided

M 5 majorityC 1 concurringD 3 dissenting

How each justice voted in Commissioner of Internal Revenue v. Estate of Church.
JusticeVote
William O. DouglasMajority
Hugo BlackMajority
Wiley RutledgeMajority
Frank MurphyMajority
Fred M. VinsonMajority
Robert H. JacksonSpecial concurrence
Harold BurtonDissent
Felix FrankfurterDissent
Stanley ReedDissent

Same issue area

Decisions the Court reached on the same question, nearest in time to this one. Federal Taxation accounts for 319 of the 9,277 decisions in this dataset.

Browse all Federal Taxation decisions →