Commissioner of Internal Revenue v. Sunnen
333 U.S. 591 · Decided April 5, 1948 · 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. Sunnen was decided on April 5, 1948 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Frank Murphy wrote the opinion of the Court. SCDB classifies its main issue as “Collateral estoppel or res judicata” in the Judicial Power area.
Read the opinion
Case details
- Citations
- 333 U.S. 591 · 68 S. Ct. 715 · 92 L. Ed. 2d 898 · 1948 U.S. LEXIS 2852
- Docket number
- 227
- Decided
- April 5, 1948
- Argued
- December 17, 1947
- 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
- 9–0 (unanimous)
- Majority opinion
- Frank Murphy
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Collateral estoppel or res judicata
- Issue area
- Judicial Power
- Legal provision
- Estoppel
- Type of law
- Other
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Special concurrence | Co-authored an opinion |
| Justice William O. Douglas | Majority | |
| Justice Frank Murphy | Majority | Wrote an opinion |
| Justice Robert H. Jackson | Special concurrence | Co-authored an opinion |
| Justice Wiley B. Rutledge | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Commissioner of Internal Revenue v. Sunnen
SCDB identifiers: case 1947-064, docket 1947-064-01.
Related decisions
Other cases on “Collateral estoppel or res judicata”
- Angel v. BullingtonAltered precedent
- United States v. Munsingwear, Inc.
- United States v. International Building Co.
- Callanan Road Improvement Co. v. United States
- United States v. Ohio Power Co.
- Ford v. Ford
Cases on the same legal provision: Estoppel
- Edward Katzinger Co. v. Chicago Metallic Manufacturing Co.
- Macgregor v. Westinghouse Electric & Manufacturing Co.Altered precedent
- Partmar Corporation v. Paramount Pictures Theatres Corp.
- Kennedy v. Mendoza-MartinezLaw held unconstitutional
- Federal Power Commission v. Amerada Petroleum Corp.
- Lear, Inc. v. AdkinsAltered precedent
Same Term, same area (Judicial Power)
- Williams v. Fanning
- Globe Liquor Co., Inc. v. San Roman
- Musser v. Utah
- Chicago & Southern Air Lines, Inc. v. Waterman Steamship Corp.
- King v. Order of United Commercial Travelers of America
- Suttle v. Reich Bros. Construction Co.
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