Commissioner of Internal Revenue v. Hansen et Ux.
360 U.S. 446 · Decided June 22, 1959 · 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. Hansen et Ux. was decided on June 22, 1959 by a vote of 7–1. The Court reversed the lower court's decision. Justice Charles E. Whittaker 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
- 360 U.S. 446 · 79 S. Ct. 1270 · 3 L. Ed. 2d 1360 · 1959 U.S. LEXIS 1904
- Docket number
- 380
- Decided
- June 22, 1959
- Argued
- April 29, 1959
- 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
- 7–1
- Majority opinion
- Charles E. Whittaker
- 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 Felix Frankfurter | Majority | |
| 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 Charles E. Whittaker | Majority | Wrote an opinion |
| Justice Potter Stewart | Majority |
Did not participate: Hugo L. Black.
Full case caption
Commissioner of Internal Revenue v. Hansen et Ux.
SCDB identifiers: case 1958-125, docket 1958-125-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Parsons v. Smith
- Sims v. United States
- Commissioner of Internal Revenue v. Acker
- United States v. Price
- Flora v. United States
- United States v. Manufacturers National Bank of Detroit
Cases on the same legal provision: Internal Revenue Code
- Cammarano et Ux. v. United States
- Peurifoy v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
- Aquilino v. United States
- United States v. Durham Lumber Co.
Same Term, same area (Federal Taxation)
- Peurifoy v. Commissioner of Internal Revenue
- Cammarano et Ux. v. United States
- Sims v. United States
- Parsons v. Smith
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