Northeastern Pennsylvania National Bank & Trust Co. v. United States
387 U.S. 213 · Decided May 22, 1967 · Supreme Court of the United States
At a glance
Northeastern Pennsylvania National Bank & Trust Co. v. United States was decided on May 22, 1967 by a vote of 6–3. The Court reversed the lower court's decision and remanded the case. Justice Abe Fortas 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
- 387 U.S. 213 · 87 S. Ct. 1573 · 18 L. Ed. 2d 726 · 1967 U.S. LEXIS 2973
- Docket number
- 637
- Decided
- May 22, 1967
- Argued
- March 20, 1967
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Abe Fortas
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Abe Fortas | Majority | Wrote an opinion |
Full case caption
Northeastern Pennsylvania National Bank & Trust Co., Executor v. United States
SCDB identifiers: case 1966-105, docket 1966-105-01.
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Cases on the same legal provision: Internal Revenue Code
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Same Term, same area (Federal Taxation)
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