Braunstein v. Commissioner of Internal Revenue
374 U.S. 65 · Decided June 10, 1963 · 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
Braunstein v. Commissioner of Internal Revenue was decided on June 10, 1963 by a vote of 8–1. The Court affirmed the lower court's decision. Justice John M. Harlan II 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
- 374 U.S. 65 · 83 S. Ct. 1663 · 10 L. Ed. 2d 757 · 1963 U.S. LEXIS 2616
- Docket number
- 476
- Decided
- June 10, 1963
- Argued
- April 29, 1963
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–1
- Majority opinion
- John M. Harlan II
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority |
Full case caption
Braunstein et al. v. Commissioner of Internal Revenue
SCDB identifiers: case 1962-141, docket 1962-141-01.
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Cases on the same legal provision: Internal Revenue Code
- United States v. Pioneer American Insurance Co.
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Same Term, same area (Federal Taxation)
- United States v. Buffalo Savings Bank
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- United States v. Gilmore et Ux.
- United States v. Patrick
- Schlude et Ux. v. Commissioner of Internal Revenue
- Maximov v. United States
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