Commissioner of Internal Revenue v. Estate of Bosch
387 U.S. 456 · Decided June 5, 1967 · 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
Commissioner of Internal Revenue v. Estate of Bosch was decided on June 5, 1967 by a vote of 6–3. The Court reversed the lower court's decision and remanded the case. Justice Tom C. Clark wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, miscellaneous” in the Federalism area.
Read the opinion
Case details
- Citations
- 387 U.S. 456 · 87 S. Ct. 1776 · 18 L. Ed. 2d 886 · 1967 U.S. LEXIS 2840
- Docket number
- 673
- Decided
- June 5, 1967
- Argued
- March 22, 1967
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Tom C. Clark
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- National supremacy, miscellaneous
- Issue area
- Federalism
- 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 | Wrote an opinion |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Abe Fortas | Dissent | Wrote an opinion |
Full case caption
Commissioner of Internal Revenue v. Estate of Bosch
SCDB identifiers: case 1966-114, docket 1966-114-01.
Related decisions
Other cases on “National supremacy, miscellaneous”
- Nash v. Florida Industrial CommissionLaw held unconstitutional
- Donovan v. City of Dallas
- Head v. New Mexico Board of Examiners in Optometry
- Division 1287 v. Missouri
- Colorado Anti-Discrimination Commission v. Continental Air Lines, Inc.
- Fry v. United States
Same Term, same area (Federalism)
- First National Bank of Logan v. Walker Bank & Trust Co.
- Lassen v. Arizona ex Rel. Arizona Highway Department
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