Libson Shops, Inc. v. Koehler
353 U.S. 382 · Decided May 27, 1957 · 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
Libson Shops, Inc. v. Koehler was decided on May 27, 1957 by a vote of 7–1. The Court affirmed the lower court's decision. Justice Harold H. Burton 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
- 353 U.S. 382 · 77 S. Ct. 990 · 1 L. Ed. 2d 924 · 1957 U.S. LEXIS 1722
- Docket number
- 64
- Decided
- May 27, 1957
- Argued
- January 15, 1957
- 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
- 7–1
- Majority opinion
- Harold H. Burton
- 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 | |
| Justice Harold H. Burton | Majority | 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 |
Did not participate: Charles E. Whittaker.
Full case caption
Libson Shops, Inc., v. Koehler, District Director of Internal Revenue
SCDB identifiers: case 1956-087, docket 1956-087-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Automobile Club of Michigan v. Commissioner of Internal Revenue
- Haynes et Ux. v. United States
- Lasky et Vir v. Commissioner of Internal Revenue.
- United States v. Allen-Bradley Co.
- National Lead Co. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Sullivan
Cases on the same legal provision: Internal Revenue Code
- Achilli v. United States
- United States v. Calamaro
- Putnam et Ux. v. Commissioner of Internal Revenue
- United States v. R. F. Ball Construction Co., Inc.
- Fidelity-Philadelphia Trust Co. v. Smith
- Commissioner of Internal Revenue v. Lobue
Same Term, same area (Federal Taxation)
- Putnam et Ux. v. Commissioner of Internal Revenue
- United States v. Allen-Bradley Co.
- National Lead Co. v. Commissioner of Internal Revenue
- Lasky et Vir v. Commissioner of Internal Revenue.
- Haynes et Ux. v. United States
- Automobile Club of Michigan v. Commissioner of Internal Revenue
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