Commissioner of Internal Revenue v. Lobue
351 U.S. 243 · Decided May 28, 1956 · 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. Lobue was decided on May 28, 1956 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Justice Hugo L. Black wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 351 U.S. 243 · 76 S. Ct. 800 · 100 L. Ed. 2d 1142 · 1956 U.S. LEXIS 1793
- Docket number
- 373
- Decided
- May 28, 1956
- Argued
- March 6, 1956
- Court era
- Warren 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
- Hugo L. Black
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Special concurrence | Co-authored an opinion |
| Justice William O. Douglas | Majority | |
| Justice Harold H. Burton | Dissent | |
| Justice Tom C. Clark | Special concurrence | Co-authored an opinion |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | Wrote an opinion |
Full case caption
Commissioner of Internal Revenue v. Lobue
SCDB identifiers: case 1955-084, docket 1955-084-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Putnam et Ux. v. Commissioner of Internal Revenue
- United States v. Calamaro
- Commissioner of Internal Revenue v. Estate of Sternberger
- Fidelity-Philadelphia Trust Co. v. Smith
- Peurifoy v. Commissioner of Internal Revenue
- Lober v. United States
Cases on the same legal provision: Internal Revenue Code
- Berra v. United States
- Millinery Center Building Corp. v. Commissioner of Internal Revenue
- Murdock Acceptance Corp. v. United States
- United States v. Leslie Salt Co.
- Commissioner of Internal Revenue v. Southwest Exploration Co.
- Corn Products Refining Co. v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Corn Products Refining Co. v. Commissioner of Internal Revenue
- United States v. Anderson
- Commissioner of Internal Revenue v. Southwest Exploration Co.
- United States v. Leslie Salt Co.
- Millinery Center Building Corp. v. Commissioner of Internal Revenue
- Murdock Acceptance Corp. 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