Marcelle v. Estate of Lupia
348 U.S. 956 · Decided March 7, 1955 · 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
Marcelle v. Estate of Lupia was decided on March 7, 1955 unanimously (8–0). The Court affirmed the lower court's decision. The decision was issued per curiam (an unsigned 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
- 348 U.S. 956 · 75 S. Ct. 448 · 99 L. Ed. 2d 747 · 1955 U.S. LEXIS 1511
- Docket number
- 368
- Decided
- March 7, 1955
- Argued
- March 4, 1955
- Court era
- Warren Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–0 (unanimous)
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- 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 William O. Douglas | Majority | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority |
Full case caption
Marcelle v. Estate of Lupia et al.
SCDB identifiers: case 1954-061, docket 1954-061-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Glenshaw Glass Co.
- General American Investors Co., Inc. v. Commissioner of Internal Revenue
- United States v. Koppers Company, Inc.
- United States v. Olympic Radio & Television, Inc.
- Lewyt Corporation v. Commissioner of Internal Revenue
- United States v. Calderon
Same Term, same area (Federal Taxation)
- United States v. Calderon
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Acri
- United States v. Liverpool & London & Globe Insurance Co., Ltd.
- United States v. Scovil
- United States v. Koppers Company, Inc.
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