Indiana Department of State Revenue v. Nebeker.
348 U.S. 933 · Decided February 7, 1955 · Supreme Court of the United States
At a glance
Indiana Department of State Revenue v. Nebeker. was decided on February 7, 1955 by a vote of 6–2. The Court affirmed the lower court's decision. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.
Read the opinion
Case details
- Citations
- 348 U.S. 933 · 75 S. Ct. 354 · 99 L. Ed. 2d 731 · 1955 U.S. LEXIS 1188
- Docket number
- 55
- Decided
- February 7, 1955
- Argued
- February 1, 1955
- Court era
- Warren Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 6–2
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Held unconstitutional
- A state or territorial law, regulation or constitutional provision
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority |
Full case caption
Indiana Department of State Revenue, Gross Income Tax Division, v. Nebeker.
SCDB identifiers: case 1954-055, docket 1954-055-01.
Related decisions
Other cases on “State or local government tax”
- Society for Savings in the City of Cleveland v. BowersLaw held unconstitutional
- Braniff Airways, Inc. v. Nebraska State Board of Equalization and Assessment
- Miller Brothers Co. v. MarylandLaw held unconstitutional
- Railway Express Agency, Inc. v. VirginiaLaw held unconstitutional
- Walters v. City of St. Louis
- Kern-Limerick, Inc. v. ScurlockLaw held unconstitutional
Same Term, same area (Economic Activity)
- McAllister v. United States
- Watson et Ux. v. Employers Liability Assurance Corporation, Ltd.
- Moore v. Mead's Fine Bread Co.
- Cox v. Roth
- United States v. Shubert
- United States v. International Boxing Club of New York, 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