Kavanagh v. Noble
332 U.S. 535 · Decided December 22, 1947 · 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
Kavanagh v. Noble was decided on December 22, 1947 by a vote of 8–1. The Court reversed the lower court's decision. Justice Frank Murphy 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
- 332 U.S. 535 · 68 S. Ct. 235 · 92 L. Ed. 2d 150 · 1947 U.S. LEXIS 2978
- Docket number
- 70
- Decided
- December 22, 1947
- Argued
- November 18, 1947
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- Frank Murphy
- 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 Frank Murphy | Majority | Wrote an opinion |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Kavanagh, Collector of Internal Revenue, v. Noble
SCDB identifiers: case 1947-016, docket 1947-016-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Jones v. Liberty Glass Co.
- Commissioner of Internal Revenue v. South Texas Lumber Co.
- Bartels v. Birmingham
- McWilliams v. Commissioner of Internal Revenue
- United States v. Silk
- Bazley v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Henslee v. Union Planters National Bank & Trust Co.
- United States v. Benedict
- United States v. Sanchez
- United States v. Security Trust & Savings Bank
- Harris v. Commissioner of Internal Revenue
- Lilly v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Jones v. Liberty Glass Co.
- Commissioner of Internal Revenue v. South Texas Lumber Co.
- Massachusetts v. United States
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