Dayton Rubber Co. v. Cordovan Associates, Inc.
364 U.S. 299 · Decided October 24, 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
Dayton Rubber Co. v. Cordovan Associates, Inc. was decided on October 24, 1960 by a vote of 8–1. The Court vacated the lower court's decision and remanded the case. The decision was issued per curiam (an unsigned 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
- 364 U.S. 299 · 81 S. Ct. 268 · 5 L. Ed. 2d 90 · 1960 U.S. LEXIS 312
- Docket number
- 324
- Decided
- October 24, 1960
- Court era
- Warren Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Vacated and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- Issue area
- Federal Taxation
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | 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 | |
| Justice Potter Stewart | Majority |
Full case caption
Dayton Rubber Co. v. Cordovan Associates, Inc.
SCDB identifiers: case 1960-004, docket 1960-004-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
- Commissioner of Internal Revenue v. Lester
- Commissioner of Internal Revenue v. Bilder
- United States v. Davis
- Rudolph et Ux. v. United States
Same Term, same area (Federal Taxation)
- United States v. John Hancock Mutual Life Insurance Co.
- United States v. Hougham
- Knetsch et Ux. v. United States
- Meyer v. United States
- Small Business Administration v. McClellan
- Bulova Watch Co., Inc. 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