Carson v. Roane-Anderson Company
342 U.S. 232 · Decided January 7, 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
Carson v. Roane-Anderson Company was decided on January 7, 1952 unanimously (8–0). The Court affirmed the lower court's decision. Justice William O. Douglas wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 342 U.S. 232 · 72 S. Ct. 257 · 96 L. Ed. 2d 257 · 1952 U.S. LEXIS 2643
- Docket number
- 186
- Decided
- January 7, 1952
- Argued
- December 5, 1951
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- William O. Douglas
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Atomic Energy Act
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | Wrote an opinion |
| Justice Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Did not participate: Hugo L. Black.
Full case caption
Carson, Commissioner of Finance & Taxation, v. Roane-Anderson Company et al.
SCDB identifiers: case 1951-026, docket 1951-026-01.
Related decisions
Other cases on “State or local government tax”
- Standard Oil Co. v. PeckAltered precedentLaw held unconstitutional
- Memphis Steam Laundry Cleaner, Inc. v. StoneLaw held unconstitutional
- Mullaney v. AndersonLaw held unconstitutional
- Spector Motor Service, Inc. v. O'ConnorLaw held unconstitutional
- Canton Railroad Co. v. Rogan
- Western Maryland Railway Co. v. Rogan
Cases on the same legal provision: Atomic Energy Act
- Rosenberg v. United States
- Power Reactor Development Co. v. International Union of Electrical
- United States v. Boyd
- Duke Power Co. v. Carolina Environmental Study Group, Inc.
- Pacific Gas & Electric Co. v. State Energy Resources Conservation and Development Commission
- Huffman v. Western Nuclear, Inc.
Same Term, same area (Economic Activity)
- McMahon v. United States
- Lorain Journal Co. v. United States
- United States v. Fortier
- Desper v. Starved Rock Ferry Co.
- United States v. Kelly
- Pillsbury v. United Engineering Co.
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