Knetsch et Ux. v. United States
364 U.S. 361 · Decided November 14, 1960 · 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
Knetsch et Ux. v. United States was decided on November 14, 1960 by a vote of 6–3. The Court affirmed the lower court's decision. Justice William J. Brennan Jr. 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
- 364 U.S. 361 · 81 S. Ct. 132 · 5 L. Ed. 2d 128 · 1960 U.S. LEXIS 1980
- Docket number
- 23
- Decided
- November 14, 1960
- Argued
- October 17, 1960
- 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
- 6–3
- Majority opinion
- William J. Brennan Jr.
- 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 | Dissent | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
| Justice Charles E. Whittaker | Dissent | |
| Justice Potter Stewart | Dissent |
Full case caption
Knetsch et Ux. v. United States
SCDB identifiers: case 1960-007, docket 1960-007-01.
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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