Commissioner of Internal Revenue v. Jacobson
336 U.S. 28 · Decided January 17, 1949 · 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. Jacobson was decided on January 17, 1949 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Justice Harold H. Burton 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
- 336 U.S. 28 · 69 S. Ct. 358 · 93 L. Ed. 2d 477 · 1949 U.S. LEXIS 3047
- Docket number
- 32
- Decided
- January 17, 1949
- Argued
- November 8, 1948
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Harold H. Burton
- Opinion assigned by
- Fred M. Vinson
- 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 Stanley F. Reed | Dissent | Wrote an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Concurrence | Wrote an opinion |
| Justice Harold H. Burton | Majority | Wrote an opinion |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Commissioner of Internal Revenue v. Jacobson
SCDB identifiers: case 1948-028, docket 1948-028-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Estate of ChurchAltered precedent
- Estate of Spiegel v. Commissioner of Internal Revenue
- Wisconsin Electric Power Co. v. United States
- Commissioner of Internal Revenue v. Phipps
- National Carbide Corp. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Wodehouse
Cases on the same legal provision: Internal Revenue Code
- Henslee v. Union Planters National Bank & Trust Co.
- United States v. Benedict
- United States v. Sanchez
- United States v. Security Trust & Savings Bank
- Harris v. Commissioner of Internal Revenue
- Lilly v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Henslee v. Union Planters National Bank & Trust Co.
- Commissioner of Internal Revenue v. Estate of ChurchAltered precedent
- Estate of Spiegel v. Commissioner of Internal Revenue
- Goggin v. Division of Labor Law Enforcement of California
- Wisconsin Electric Power Co. v. United States
- Commissioner of Internal Revenue v. Phipps
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