Commissioner of Internal Revenue v. Estate of Noel
380 U.S. 678 · Decided April 29, 1965 · 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 Noel was decided on April 29, 1965 by a vote of 8–1. 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
- 380 U.S. 678 · 85 S. Ct. 1238 · 14 L. Ed. 2d 159 · 1965 U.S. LEXIS 2431
- Docket number
- 503
- Decided
- April 29, 1965
- Argued
- April 1, 1965
- 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
- 8–1
- Majority opinion
- Hugo L. Black
- 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 | Wrote an opinion |
| Justice William O. Douglas | Dissent | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority |
Full case caption
Commissioner of Internal Revenue v. Estate of Noel et al.
SCDB identifiers: case 1964-092, docket 1964-092-01.
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- Commissioner of Internal Revenue v. Brown
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- United States v. Atlas Life Insurance Co.
- Waterman Steamship Corp. v. United States
- United States v. Powell
Cases on the same legal provision: Internal Revenue Code
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- Jaben v. United States
- Sansone v. United States
- Commissioner of Internal Revenue v. Tellier et Ux.
- United States v. Vermont
- United States v. Equitable Life Assurance Society of the United States
Same Term, same area (Federal Taxation)
- United States v. Powell
- Ryan v. United States
- Commissioner of Internal Revenue v. Brown
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- United States v. Midland-Ross Corp.
- Dixon 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