Massey Motors, Inc. v. United States
364 U.S. 92 · Decided June 27, 1960 · 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
Massey Motors, Inc. v. United States was decided on June 27, 1960 by a vote of 5–4. The Court affirmed the lower court's decision. Justice Tom C. Clark 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
Case details
- Citations
- 364 U.S. 92 · 80 S. Ct. 1411 · 4 L. Ed. 2d 1592 · 1960 U.S. LEXIS 2027
- Docket number
- 141
- Decided
- June 27, 1960
- Argued
- March 30, 1960
- 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
- 5–4
- Majority opinion
- Tom C. Clark
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- 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 | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Tom C. Clark | Majority | Wrote an opinion |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Dissent | |
| Justice Potter Stewart | Dissent |
Full case caption
Massey Motors, Inc., v. United States
SCDB identifiers: case 1959-126, docket 1959-126-01.
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Cases on the same legal provision: Internal Revenue Code
- Aquilino v. United States
- United States v. Durham Lumber Co.
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
- James v. United StatesAltered precedent
- Commissioner of Internal Revenue v. Lester
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Acker
- United States v. Price
- Flora v. United States
- United States v. Manufacturers National Bank of Detroit
- United States v. Brosnan
- Commissioner of Internal Revenue v. Duberstein et Ux.
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