Commissioner of Internal Revenue v. Tellier et Ux.

383 U.S. 687 · Decided March 24, 1966 · Supreme Court of the United States

At a glance

Commissioner of Internal Revenue v. Tellier et Ux. was decided on March 24, 1966 unanimously (9–0). The Court affirmed the lower court's decision. Justice Potter Stewart 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

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Commissioner of Internal Revenue v. Tellier et Ux.

SCDB identifiers: case 1965-080, docket 1965-080-01.

Related decisions

Other cases on “Federal taxation of gifts and business expenses”

• Commissioner of Internal Revenue v. Stidger et Ux.
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Cases on the same legal provision: Internal Revenue Code

• United States v. O'Malley
  383 U.S. 627Decided March 23, 19667–2Byron R. White
• Malat et Ux. v. Riddell
  383 U.S. 569Decided March 21, 19667–1Per curiam
• Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
  383 U.S. 272Decided March 7, 19666–3Earl Warren
• United States v. Catto
  384 U.S. 102Decided April 26, 19669–0Potter Stewart
• United States v. Equitable Life Assurance Society of the United States
  384 U.S. 323Decided June 6, 19668–1Tom C. Clark
• Jaben v. United States
  381 U.S. 214Decided May 17, 19656–3John M. Harlan II

Same Term, same area (Federal Taxation)

• United States v. Speers
  382 U.S. 266Decided December 13, 19658–1Abe Fortas
• Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
  383 U.S. 272Decided March 7, 19666–3Earl Warren
• Malat et Ux. v. Riddell
  383 U.S. 569Decided March 21, 19667–1Per curiam
• Motorlease Corp. v. United States.
  383 U.S. 573Decided March 21, 19666–3Per curiam
• United States v. O'Malley
  383 U.S. 627Decided March 23, 19667–2Byron R. White
• United States v. Catto
  384 U.S. 102Decided April 26, 19669–0Potter Stewart

See all

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