Flora v. United States
362 U.S. 145 · Decided March 21, 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
Flora v. United States was decided on March 21, 1960 by a vote of 5–4. The Court affirmed 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
Case details
- Citations
- 362 U.S. 145 · 80 S. Ct. 630 · 4 L. Ed. 2d 623 · 1960 U.S. LEXIS 1961
- Docket number
- 492
- Decided
- March 21, 1960
- Argued
- May 20, 1958
- Reargued
- November 12, 1959
- 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
- 5–4
- Majority opinion
- Earl Warren
- Opinion assigned by
- Earl Warren
- How the case arrived
- Rehearing or restored to calendar for reargument
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- 28 U.S.C. § 1346
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Felix Frankfurter | Dissent | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | Wrote an opinion |
| Justice John M. Harlan II | Dissent | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Dissent | Wrote an opinion |
| Justice Potter Stewart | Dissent |
Full case caption
Flora v. United States
SCDB identifiers: case 1959-047, docket 1959-047-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Price
- United States v. Manufacturers National Bank of Detroit
- Cory Corporation v. Sauber
- United States v. Cannelton Sewer Pipe Co.
- Massey Motors, Inc. v. United States
- Hertz Corporation v. United States
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Acker
- United States v. Price
- United States v. Manufacturers National Bank of Detroit
- United States v. Brosnan
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
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