Healy v. Commissioner of Internal Revenue
345 U.S. 278 · Decided April 6, 1953 · 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
Healy v. Commissioner of Internal Revenue was decided on April 6, 1953 by a vote of 8–1. The Court affirmed the lower court's decision. Chief Justice Fred M. Vinson 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
- 345 U.S. 278 · 73 S. Ct. 671 · 97 L. Ed. 2d 1007 · 1953 U.S. LEXIS 2695
- Docket number
- 76
- Decided
- April 6, 1953
- Argued
- December 12, 1952
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–1
- Majority opinion
- Fred M. Vinson
- Opinion assigned by
- Fred M. Vinson
- 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)
- 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 | Dissent | |
| Justice Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Full case caption
Healy et al. v. Commissioner of Internal Revenue
SCDB identifiers: case 1952-071, docket 1952-071-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Watson v. Commissioner of Internal Revenue
- Alison v. United States
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- United States v. Calderon
- United States v. Koppers Company, Inc.
- Marcelle v. Estate of Lupia
Cases on the same legal provision: Internal Revenue Code
- United States v. Gilbert Associates, Inc.
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- United States v. Lane Motor Co.
- Central Bank v. United States
- Lober v. United States
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Same Term, same area (Federal Taxation)
- Arrowsmith v. Commissioner of Internal Revenue
- Nathanson v. National Labor Relations Board
- Alison v. United States
- Orvis v. Brownell
- United States v. Gilbert Associates, Inc.
- Watson v. Commissioner of Internal Revenue
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