Jarecki v. G. D. Searle & Co.
367 U.S. 303 · Decided June 12, 1961 · 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
Jarecki v. G. D. Searle & Co. was decided on June 12, 1961 unanimously (9–0). 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
Case details
- Citations
- 367 U.S. 303 · 81 S. Ct. 1579 · 6 L. Ed. 2d 859 · 1961 U.S. LEXIS 2149
- Docket number
- 151
- Decided
- June 12, 1961
- Argued
- March 21, 1961
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Earl Warren
- 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 Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | Wrote an opinion |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | |
| Justice Potter Stewart | Majority |
Full case caption
Jarecki, Former Collector of Internal Revenue, et al. v. G. D. Searle & Co.
SCDB identifiers: case 1960-119, docket 1960-119-01.
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Cases on the same legal provision: Internal Revenue Code
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- Dayton Rubber Co. v. Cordovan Associates, Inc.
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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