Commissioner of Internal Revenue v. P. G. Lake, Inc.
356 U.S. 260 · Decided April 14, 1958 · 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. P. G. Lake, Inc. was decided on April 14, 1958 unanimously (9–0). The Court reversed the lower court's decision. Justice William O. Douglas 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
- 356 U.S. 260 · 78 S. Ct. 691 · 2 L. Ed. 2d 743 · 1958 U.S. LEXIS 1776
- Docket number
- 108
- Decided
- April 14, 1958
- Argued
- March 11, 1958
- 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
- 9–0 (unanimous)
- Majority opinion
- William O. Douglas
- 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 Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | Wrote an opinion |
| Justice Harold H. Burton | Majority | |
| 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 |
Full case caption
Commissioner of Internal Revenue et al. v. P. G. Lake, Inc., et al.
SCDB identifiers: case 1957-078, docket 1957-078-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Sullivan
- Tank Truck Rentals, Inc. v. Commissioner of Internal Revenue
- Hoover Motor Express Co., Inc. v. United States
- The Colony, Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Stern
- United States v. Bess
Cases on the same legal provision: Internal Revenue Code
- Fidelity-Philadelphia Trust Co. v. Smith
- United States v. R. F. Ball Construction Co., Inc.
- Peurifoy v. Commissioner of Internal Revenue
- United States v. Calamaro
- Cammarano et Ux. v. United States
- Achilli v. United States
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Sullivan
- Tank Truck Rentals, Inc. v. Commissioner of Internal Revenue
- Hoover Motor Express Co., Inc. v. United States
- Fidelity-Philadelphia Trust Co. v. Smith
- The Colony, Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Stern
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