Commissioner of Internal Revenue v. Gordon et Ux.
391 U.S. 83 · Decided May 20, 1968 · 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. Gordon et Ux. was decided on May 20, 1968 unanimously (8–0). 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 (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 391 U.S. 83 · 88 S. Ct. 1517 · 20 L. Ed. 2d 448 · 1968 U.S. LEXIS 3105
- Docket number
- 760
- Decided
- May 20, 1968
- Argued
- April 4, 1968
- 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
- 8–0 (unanimous)
- 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 | 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 Abe Fortas | Majority |
Did not participate: Thurgood Marshall.
Full case caption
Commissioner of Internal Revenue v. Gordon et Ux.
SCDB identifiers: case 1967-119, docket 1967-119-01.
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Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Donruss Co.
- United States v. Skelly Oil Co.
- Bingler v. Johnson
- Northeastern Pennsylvania National Bank & Trust Co. v. United States
- United States v. Estate of Grace
- United States v. W. M. Webb, Inc.
Cases on the same legal provision: Internal Revenue Code
- United States v. Habig
- Marchetti v. United StatesAltered precedentLaw held unconstitutional
- Grosso v. United StatesLaw held unconstitutional
- United States v. Correll et Ux.
- Commissioner of Internal Revenue v. Stidger et Ux.
- United States v. Estate of Donnelly
Same Term, same area (Federal Taxation)
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