Cory Corporation v. Sauber
363 U.S. 709 · Decided June 20, 1960 · 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
Cory Corporation v. Sauber was decided on June 20, 1960 by a vote of 5–4. The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned 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
- 363 U.S. 709 · 80 S. Ct. 1331 · 4 L. Ed. 2d 1508 · 1960 U.S. LEXIS 1992
- Docket number
- 436
- Decided
- June 20, 1960
- Argued
- May 16, 1960
- Court era
- Warren Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 5–4
- Opinion assigned by
- William O. Douglas
- 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 | |
| Justice Felix Frankfurter | Jurisdictional dissent | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Dissent | Wrote an opinion |
| Chief Justice Earl Warren | Dissent | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | |
| Justice Potter Stewart | Majority |
Full case caption
Cory Corporation et al. v. Sauber
SCDB identifiers: case 1959-119, docket 1959-119-01.
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- United States v. Manufacturers National Bank of Detroit
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- Massey Motors, Inc. v. United States
- Hertz Corporation v. United States
- Commissioner of Internal Revenue v. Gillette Motor Transport, Inc.
- Flora v. United States
Cases on the same legal provision: Internal Revenue Code
- Aquilino v. United States
- United States v. Durham Lumber Co.
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
- James v. United StatesAltered precedent
- Commissioner of Internal Revenue v. Lester
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Acker
- United States v. Price
- Flora v. United States
- United States v. Manufacturers National Bank of Detroit
- United States v. Brosnan
- Commissioner of Internal Revenue v. Duberstein et Ux.
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