General American Investors Co., Inc. v. Commissioner of Internal Revenue
348 U.S. 434 · Decided March 28, 1955 · Supreme Court of the United States
At a glance
General American Investors Co., Inc. v. Commissioner of Internal Revenue was decided on March 28, 1955 unanimously (8–0). 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
- 348 U.S. 434 · 75 S. Ct. 478 · 99 L. Ed. 2d 504 · 1955 U.S. LEXIS 1509
- Docket number
- 114
- Decided
- March 28, 1955
- Argued
- February 28, 1955
- 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
- 8–0 (unanimous)
- 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
- Securities Act of 1933, Securities Exchange Act of 1934, or Williams Act
- 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 Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Special concurrence | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority | Wrote an opinion |
Did not participate: John M. Harlan II.
Full case caption
General American Investors Co., Inc. v. Commissioner of Internal Revenue
SCDB identifiers: case 1954-043, docket 1954-043-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Glenshaw Glass Co.
- Marcelle v. Estate of Lupia
- United States v. Koppers Company, Inc.
- United States v. Olympic Radio & Television, Inc.
- Lewyt Corporation v. Commissioner of Internal Revenue
- United States v. Calderon
Cases on the same legal provision: Securities Act of 1933, Securities Exchange Act of 1934, or Williams Act
- Wilko v. Swan
- Securities & Exchange Commission v. Ralston Purina Co.
- Blau v. Lehman
- Silver v. New York Stock Exchange
- J. I. Case Co. v. Borak
- Securities and Exchange Commission v. United Benefit Life Insurance Co.
Same Term, same area (Federal Taxation)
- United States v. Calderon
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Acri
- United States v. Liverpool & London & Globe Insurance Co., Ltd.
- United States v. Scovil
- United States v. Koppers Company, Inc.
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