Lykes v. United States
343 U.S. 118 · Decided March 24, 1952 · 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
Lykes v. United States was decided on March 24, 1952 by a vote of 6–3. 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 of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 343 U.S. 118 · 72 S. Ct. 585 · 96 L. Ed. 2d 791 · 1952 U.S. LEXIS 2775
- Docket number
- 173
- Decided
- March 24, 1952
- Argued
- November 29, 1951
- Court era
- Vinson 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
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | Wrote an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Dissent | |
| Justice William O. Douglas | Majority | |
| Justice Robert H. Jackson | Dissent | Wrote an opinion |
| Justice Harold H. Burton | Majority | Wrote an opinion |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Full case caption
Lykes v. United States
SCDB identifiers: case 1951-061, docket 1951-061-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Lilly v. Commissioner of Internal Revenue
- 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