Lober v. United States
346 U.S. 335 · Decided November 9, 1953 · 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
Lober v. United States was decided on November 9, 1953 by a vote of 7–2. The Court affirmed the lower court's decision. Justice Hugo L. Black 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
- 346 U.S. 335 · 74 S. Ct. 98 · 98 L. Ed. 2d 15 · 1953 U.S. LEXIS 2679
- Docket number
- 30
- Decided
- November 9, 1953
- Argued
- October 16, 1953
- 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
- 7–2
- Majority opinion
- Hugo L. Black
- Opinion assigned by
- Earl Warren
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | Wrote an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Robert H. Jackson | Dissent | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority |
Full case caption
Lober et Al., Executors, v. United States
SCDB identifiers: case 1953-004, docket 1953-004-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Commissioner of Internal Revenue v. Estate of Sternberger
- Robertson v. United States
- Lykes v. United States
- Lilly v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Lobue
- Harris v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- United States v. City of New Britain
- United States v. Dixon
- Central Bank v. United States
- Watson v. Commissioner of Internal Revenue
- United States v. Carroll
- 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