Motorlease Corp. v. United States.
383 U.S. 573 · Decided March 21, 1966 · 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
Motorlease Corp. v. United States. was decided on March 21, 1966 by a vote of 6–3. The Court reversed 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
- 383 U.S. 573 · 86 S. Ct. 1076 · 16 L. Ed. 2d 106 · 1966 U.S. LEXIS 2970
- Docket number
- 24
- Decided
- March 21, 1966
- Court era
- Warren Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- 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 | Dissent | Co-authored an opinion |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Dissent | Co-authored an opinion |
| 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 | Dissent | Co-authored an opinion |
| Justice Abe Fortas | Majority |
Full case caption
Motorlease Corp. v. United States.
SCDB identifiers: case 1965-074, docket 1965-074-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Malat et Ux. v. Riddell
- United States v. O'Malley
- Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
- United States v. Catto
- United States v. Atlas Life Insurance Co.
- Waterman Steamship Corp. v. United States
Same Term, same area (Federal Taxation)
- United States v. Speers
- Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
- Malat et Ux. v. Riddell
- United States v. O'Malley
- Commissioner of Internal Revenue v. Tellier et Ux.
- United States v. Catto
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