Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
383 U.S. 272 · Decided March 7, 1966 · 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
Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue was decided on March 7, 1966 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 (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 383 U.S. 272 · 86 S. Ct. 862 · 15 L. Ed. 2d 751 · 1966 U.S. LEXIS 2111
- Docket number
- 23
- Decided
- March 7, 1966
- Argued
- November 10, 1965
- 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 (Internal Revenue Code)
- 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 William O. Douglas | Majority | |
| 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 Potter Stewart | Majority | |
| Justice Byron R. White | Dissent | Wrote an opinion |
| Justice Abe Fortas | Majority |
Full case caption
Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
SCDB identifiers: case 1965-063, docket 1965-063-01.
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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