Jackson v. United States
376 U.S. 503 · Decided March 23, 1964 · 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
Jackson v. United States was decided on March 23, 1964 by a vote of 8–1. The Court affirmed the lower court's decision. Justice Byron R. White 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
- 376 U.S. 503 · 84 S. Ct. 869 · 11 L. Ed. 2d 871 · 1964 U.S. LEXIS 2364
- Docket number
- 361
- Decided
- March 23, 1964
- Argued
- March 4, 1964
- 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
- 8–1
- Majority opinion
- Byron R. White
- Opinion assigned by
- Earl Warren
- 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 William O. Douglas | Dissent | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | Wrote an opinion |
| Justice Arthur J. Goldberg | Majority |
Full case caption
Jackson et al. v. United States
SCDB identifiers: case 1963-085, docket 1963-085-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Reisman v. Caplin
- United States v. Stapf
- United States v. Zacks et Ux.
- United States v. Powell
- Ryan v. United States
- Braunstein v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- United States v. Vermont
- United States v. Pioneer American Insurance Co.
- Sansone v. United States
- United States v. Gilmore et Ux.
- United States v. Patrick
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. Zacks et Ux.
- United States v. Stapf
- Meyer v. United States
- Reisman v. Caplin
- United States v. Vermont
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