Nash v. United States
398 U.S. 1 · Decided May 18, 1970 · 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
Nash v. United States was decided on May 18, 1970 by a vote of 6–2. The Court reversed the lower court's decision. Justice William O. Douglas 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
- 398 U.S. 1 · 90 S. Ct. 1550 · 26 L. Ed. 2d 1 · 1970 U.S. LEXIS 107
- Docket number
- 678
- Decided
- May 18, 1970
- Argued
- April 21, 1970
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–2
- Majority opinion
- William O. Douglas
- Opinion assigned by
- Warren E. Burger
- 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)
- 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 | Wrote an opinion |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | Co-authored an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority |
Full case caption
Nash et al. v. United States
SCDB identifiers: case 1969-093, docket 1969-093-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Woodward v. Commissioner of Internal Revenue
- United States v. Hilton Hotels Corp.
- United States v. Davis et Ux.
- United States v. W. M. Webb, Inc.
- United States v. Maryland Savings-Share Insurance Corp.
- Donaldson v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Estate of Donnelly
- United States v. Habig
- Marchetti v. United StatesAltered precedentLaw held unconstitutional
- Grosso v. United StatesLaw held unconstitutional
- United States v. Correll et Ux.
- United States v. Chandler
Same Term, same area (Federal Taxation)
- United States v. W. M. Webb, Inc.
- United States v. Estate of Donnelly
- United States v. Davis et Ux.
- United States v. Key
- Woodward v. Commissioner of Internal Revenue
- United States v. Hilton Hotels Corp.
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