Manning v. Seeley Tube & Box Co.

338 U.S. 561 · Decided February 6, 1950 · Supreme Court of the United States

At a glance

Manning v. Seeley Tube & Box Co. was decided on February 6, 1950 unanimously (8–0). The Court reversed the lower court's decision. Chief Justice Fred M. Vinson 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

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Did not participate: William O. Douglas.

Full case caption

Manning, Collector of Internal Revenue, v. Seeley Tube & Box Co.

SCDB identifiers: case 1949-035, docket 1949-035-01.

Related decisions

Other cases on “Federal taxation (Internal Revenue Code)”

• Reo Motors, Inc. v. Commissioner of Internal Revenue
  338 U.S. 442Decided January 9, 19508–0Fred M. Vinson
• United States v. Cumberland Public Service Co.
  338 U.S. 451Decided January 9, 19508–0Hugo L. Black
• Wilmette Park District v. Campbell
  338 U.S. 411Decided December 12, 19497–0Tom C. Clark
• Commissioner of Internal Revenue v. Connelly et Ux.
  338 U.S. 258Decided November 7, 19497–0Sherman Minton
• Brown Shoe Co., Inc. v. Commissioner of Internal Revenue
  339 U.S. 583Decided May 15, 19508–1Tom C. Clark
• Commissioner of Internal Revenue v. Korell
  339 U.S. 619Decided June 5, 19506–1Fred M. Vinson

See all

Cases on the same legal provision: Internal Revenue Code

• United States v. Benedict
  338 U.S. 692Decided February 13, 19505–3Harold H. Burton
• United States v. Sanchez
  340 U.S. 42Decided November 13, 19509–0Tom C. Clark
• United States v. Security Trust & Savings Bank
  340 U.S. 47Decided November 13, 19509–0Sherman Minton
• Harris v. Commissioner of Internal Revenue
  340 U.S. 106Decided November 27, 19505–4William O. Douglas
• Henslee v. Union Planters National Bank & Trust Co.
  335 U.S. 595Decided January 3, 19496–3Per curiam
• Lilly v. Commissioner of Internal Revenue
  343 U.S. 90Decided March 10, 19528–0Harold H. Burton

Same Term, same area (Federal Taxation)

• Commissioner of Internal Revenue v. Connelly et Ux.
  338 U.S. 258Decided November 7, 19497–0Sherman Minton
• Wilmette Park District v. Campbell
  338 U.S. 411Decided December 12, 19497–0Tom C. Clark
• Reo Motors, Inc. v. Commissioner of Internal Revenue
  338 U.S. 442Decided January 9, 19508–0Fred M. Vinson
• United States v. Cumberland Public Service Co.
  338 U.S. 451Decided January 9, 19508–0Hugo L. Black
• United States v. Benedict
  338 U.S. 692Decided February 13, 19505–3Harold H. Burton
• Brown Shoe Co., Inc. v. Commissioner of Internal Revenue
  339 U.S. 583Decided May 15, 19508–1Tom C. Clark

See all

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