Commissioner of Internal Revenue v. Korell
339 U.S. 619 · Decided June 5, 1950 · 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. Korell was decided on June 5, 1950 by a vote of 6–1. The Court affirmed the lower court's decision. Chief Justice Fred M. Vinson 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
- 339 U.S. 619 · 70 S. Ct. 905 · 94 L. Ed. 2d 1108 · 1950 U.S. LEXIS 2625
- Docket number
- 384
- Decided
- June 5, 1950
- Argued
- February 7, 1950
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 6–1
- Majority opinion
- Fred M. Vinson
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | Wrote an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Did not participate: William O. Douglas, Robert H. Jackson.
Full case caption
Commissioner of Internal Revenue v. Korell
SCDB identifiers: case 1949-083, docket 1949-083-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Brown Shoe Co., Inc. v. Commissioner of Internal Revenue
- Manning v. Seeley Tube & Box Co.
- Reo Motors, Inc. v. Commissioner of Internal Revenue
- United States v. Cumberland Public Service Co.
- Wilmette Park District v. Campbell
- Commissioner of Internal Revenue v. Connelly et Ux.
Cases on the same legal provision: Internal Revenue Code
- United States v. Benedict
- United States v. Sanchez
- United States v. Security Trust & Savings Bank
- Harris v. Commissioner of Internal Revenue
- Henslee v. Union Planters National Bank & Trust Co.
- Lilly v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Connelly et Ux.
- Wilmette Park District v. Campbell
- Reo Motors, Inc. v. Commissioner of Internal Revenue
- United States v. Cumberland Public Service Co.
- Manning v. Seeley Tube & Box Co.
- United States v. Benedict
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