Commissioner of Internal Revenue v. Bilder
369 U.S. 499 · Decided April 30, 1962 · Supreme Court of the United States
At a glance
Commissioner of Internal Revenue v. Bilder was decided on April 30, 1962 by a vote of 6–1. The Court reversed the lower court's decision. Justice John M. Harlan II wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 369 U.S. 499 · 82 S. Ct. 881 · 8 L. Ed. 2d 65 · 1962 U.S. LEXIS 2305
- Docket number
- 384
- Decided
- April 30, 1962
- Argued
- March 29, 1962
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–1
- Majority opinion
- John M. Harlan II
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 | Wrote an opinion |
| 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 |
Did not participate: Felix Frankfurter, Byron R. White.
Full case caption
Commissioner of Internal Revenue v. Bilder, Executrix
SCDB identifiers: case 1961-062, docket 1961-062-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- United States v. Davis
- Rudolph et Ux. v. United States
- United States v. Gilmore et Ux.
- United States v. Patrick
- Commissioner of Internal Revenue v. Lester
- Dayton Rubber Co. v. Cordovan Associates, Inc.
Cases on the same legal provision: Internal Revenue Code
- Hanover Bank v. Commissioner of Internal Revenue
- Enochs v. Williams Packing & Navigation Co., Inc.
- United States v. Union Central Life Insurance Co.
- Turnbow et Ux. v. Commissioner of Internal Revenue
- Riddell v. Monolith Portland Cement Co.
- Schlude et Ux. v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. Union Central Life Insurance Co.
- Turnbow et Ux. v. Commissioner of Internal Revenue
- Hanover Bank v. Commissioner of Internal Revenue
- Enochs v. Williams Packing & Navigation Co., Inc.
- United States v. Davis
- Rudolph et Ux. 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