Dixon v. United States
381 U.S. 68 · Decided May 3, 1965 · 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
Dixon v. United States was decided on May 3, 1965 unanimously (9–0). The Court affirmed the lower court's decision. Justice William J. Brennan Jr. 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
- 381 U.S. 68 · 85 S. Ct. 1301 · 14 L. Ed. 2d 223 · 1965 U.S. LEXIS 2430
- Docket number
- 486
- Decided
- May 3, 1965
- Argued
- March 30, 1965
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- William J. Brennan Jr.
- 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 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 | Wrote an opinion |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority |
Full case caption
Dixon et al. v. United States
SCDB identifiers: case 1964-098, docket 1964-098-01.
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Cases on the same legal provision: Internal Revenue Code
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- Jaben v. United States
- Sansone v. United States
- Commissioner of Internal Revenue v. Tellier et Ux.
- United States v. Vermont
- United States v. Equitable Life Assurance Society of the United States
Same Term, same area (Federal Taxation)
- United States v. Powell
- Ryan v. United States
- Commissioner of Internal Revenue v. Brown
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Estate of Noel
- United States v. Midland-Ross Corp.
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