Hanover Bank v. Commissioner of Internal Revenue

369 U.S. 672 · Decided May 21, 1962 · Supreme Court of the United States

At a glance

Hanover Bank v. Commissioner of Internal Revenue was decided on May 21, 1962 unanimously (7–0). 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, Byron R. White.

Full case caption

Hanover Bank, Executor, et al. v. Commissioner of Internal Revenue

SCDB identifiers: case 1961-072, docket 1961-072-01.

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Cases on the same legal provision: Internal Revenue Code

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Same Term, same area (Federal Taxation)

• United States v. Union Central Life Insurance Co.
  368 U.S. 291Decided December 18, 19618–1Hugo L. Black
• Turnbow et Ux. v. Commissioner of Internal Revenue
  368 U.S. 337Decided December 18, 19619–0Charles E. Whittaker
• Commissioner of Internal Revenue v. Bilder
  369 U.S. 499Decided April 30, 19626–1John M. Harlan II
• Enochs v. Williams Packing & Navigation Co., Inc.
  370 U.S. 1Decided May 28, 19628–0Earl Warren
• United States v. Davis
  370 U.S. 65Decided June 4, 19627–0Tom C. Clark
• Rudolph et Ux. v. United States
  370 U.S. 269Decided June 18, 19625–2Per curiam

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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