Maximov v. United States
373 U.S. 49 · Decided April 29, 1963 · 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
Maximov v. United States was decided on April 29, 1963 unanimously (9–0). The Court affirmed the lower court's decision. Justice Arthur J. Goldberg 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
- 373 U.S. 49 · 83 S. Ct. 1054 · 10 L. Ed. 2d 184 · 1963 U.S. LEXIS 2626
- Docket number
- 240
- Decided
- April 29, 1963
- Argued
- March 28, 1963
- 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
- 9–0 (unanimous)
- Majority opinion
- Arthur J. Goldberg
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Treaty
- Type of law
- Other
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority | Wrote an opinion |
Full case caption
Maximov, Trustee, v. United States
SCDB identifiers: case 1962-091, docket 1962-091-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Whipple et Ux. v. Commissioner of Internal Revenue
- Braunstein v. Commissioner of Internal Revenue
- Schlude et Ux. v. Commissioner of Internal Revenue
- Riddell v. Monolith Portland Cement Co.
- United States v. Zacks et Ux.
- United States v. Stapf
Cases on the same legal provision: Treaty
- Kolovrat v. Oregon
- Corbett v. Stergios
- Wilson v. Girard
- Texas v. Louisiana
- Moser v. United States
- Clark v. Allen
Same Term, same area (Federal Taxation)
- United States v. Buffalo Savings Bank
- Riddell v. Monolith Portland Cement Co.
- United States v. Gilmore et Ux.
- United States v. Patrick
- Schlude et Ux. v. Commissioner of Internal Revenue
- Whipple et Ux. v. Commissioner of Internal Revenue
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