Alison v. United States
344 U.S. 167 · Decided December 8, 1952 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
Alison v. United States was decided on December 8, 1952 by a vote of 7–2. The Court reversed the lower court's decision. Justice Hugo L. Black wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 344 U.S. 167 · 73 S. Ct. 191 · 97 L. Ed. 2d 186 · 1952 U.S. LEXIS 2766
- Docket number
- 79
- Decided
- December 8, 1952
- Argued
- November 12, 1952
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Hugo L. Black
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certification
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | Wrote an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Dissent | |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Full case caption
Alison v. United States
SCDB identifiers: case 1952-019, docket 1952-019-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Arrowsmith v. Commissioner of Internal Revenue
- Healy v. Commissioner of Internal Revenue
- Watson v. Commissioner of Internal Revenue
- United States v. Lewis
- United States v. Calderon
- United States v. Koppers Company, Inc.
Cases on the same legal provision: Internal Revenue Code
- United States v. Lane Motor Co.
- United States v. Gilbert Associates, Inc.
- United States v. Carroll
- Central Bank v. United States
- Robertson v. United States
- Lykes v. United States
Same Term, same area (Federal Taxation)
- Arrowsmith v. Commissioner of Internal Revenue
- Nathanson v. National Labor Relations Board
- Orvis v. Brownell
- Healy v. Commissioner of Internal Revenue
- United States v. Gilbert Associates, Inc.
- Watson v. Commissioner of Internal Revenue
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error