Enochs v. Williams Packing & Navigation Co., Inc.

370 U.S. 1 · Decided May 28, 1962 · Supreme Court of the United States

At a glance

Enochs v. Williams Packing & Navigation Co., Inc. was decided on May 28, 1962 unanimously (8–0). The Court reversed the lower court's decision. Chief Justice Earl Warren 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

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

Case details

How the Justices voted

Did not participate: Felix Frankfurter.

Full case caption

Enochs, District Director of Internal Revenue, v. Williams Packing & Navigation Co., Inc.

SCDB identifiers: case 1961-081, docket 1961-081-01.

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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