Fidelity-Philadelphia Trust Co. v. Smith
356 U.S. 274 · Decided April 28, 1958 · 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
Fidelity-Philadelphia Trust Co. v. Smith was decided on April 28, 1958 by a vote of 6–3. 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 of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 356 U.S. 274 · 78 S. Ct. 730 · 2 L. Ed. 2d 765 · 1958 U.S. LEXIS 1878
- Docket number
- 130
- Decided
- April 28, 1958
- Argued
- January 30, 1958
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Earl Warren
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Harold H. Burton | Dissent | Wrote an opinion |
| Justice Tom C. Clark | Dissent | |
| Chief Justice Earl Warren | Majority | Wrote an opinion |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority |
Full case caption
Fidelity-Philadelphia Trust Co. et Al., Executors, v. Smith, Collector of Internal Revenue
SCDB identifiers: case 1957-081, docket 1957-081-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Peurifoy v. Commissioner of Internal Revenue
- Cammarano et Ux. v. United States
- United States v. Calamaro
- Putnam et Ux. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Lobue
- Commissioner of Internal Revenue v. Duberstein et Ux.
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. P. G. Lake, Inc.
- Commissioner of Internal Revenue v. Sullivan
- Tank Truck Rentals, Inc. v. Commissioner of Internal Revenue
- Hoover Motor Express Co., Inc. v. United States
- The Colony, Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Stern
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Sullivan
- Tank Truck Rentals, Inc. v. Commissioner of Internal Revenue
- Hoover Motor Express Co., Inc. v. United States
- Commissioner of Internal Revenue v. P. G. Lake, Inc.
- The Colony, Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Stern
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