Lilly v. Commissioner of Internal Revenue
343 U.S. 90 · Decided March 10, 1952 · Supreme Court of the United States
At a glance
Lilly v. Commissioner of Internal Revenue was decided on March 10, 1952 unanimously (8–0). The Court reversed the lower court's decision and remanded the case. Justice Harold H. Burton wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 343 U.S. 90 · 72 S. Ct. 497 · 96 L. Ed. 2d 769 · 1952 U.S. LEXIS 2777
- Docket number
- 158
- Decided
- March 10, 1952
- Argued
- December 3, 1951
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Harold H. Burton
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative 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 Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Majority | Wrote an opinion |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Did not participate: William O. Douglas.
Full case caption
Lilly et al. v. Commissioner of Internal Revenue
SCDB identifiers: case 1951-058, docket 1951-058-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Lykes v. United States
- Robertson v. United States
- Harris v. Commissioner of Internal Revenue
- Lober v. United States
- United States v. Benedict
- Commissioner of Internal Revenue v. Estate of Sternberger
Cases on the same legal provision: Internal Revenue Code
- Rutkin v. United States
- Arrowsmith v. Commissioner of Internal Revenue
- Alison v. United States
- United States v. Lane Motor Co.
- United States v. Lewis
- Healy v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
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