Henslee v. Union Planters National Bank & Trust Co.
335 U.S. 595 · Decided January 3, 1949 · Supreme Court of the United States
At a glance
Henslee v. Union Planters National Bank & Trust Co. was decided on January 3, 1949 by a vote of 6–3. The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 335 U.S. 595 · 69 S. Ct. 290 · 93 L. Ed. 2d 259 · 1949 U.S. LEXIS 3051
- Docket number
- 90
- Decided
- January 3, 1949
- Argued
- December 14, 1948
- Court era
- Vinson Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 | Dissent | Wrote an opinion |
| Justice William O. Douglas | Dissent | Co-authored an opinion |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Dissent | Co-authored an opinion |
| Justice Wiley B. Rutledge | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Henslee, Collector of Internal Revenue, v. Union Planters National Bank & Trust Co. et al.
SCDB identifiers: case 1948-022, docket 1948-022-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- United States v. Benedict
- Harris v. Commissioner of Internal Revenue
- Lilly v. Commissioner of Internal Revenue
- Lykes v. United States
- Robertson v. United States
- Lober v. United States
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Estate of ChurchAltered precedent
- Estate of Spiegel v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Jacobson
- Wisconsin Electric Power Co. v. United States
- Commissioner of Internal Revenue v. Phipps
- National Carbide Corp. v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Estate of ChurchAltered precedent
- Estate of Spiegel v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Jacobson
- Goggin v. Division of Labor Law Enforcement of California
- Wisconsin Electric Power Co. v. United States
- Commissioner of Internal Revenue v. Phipps
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