Offutt Housing Co. v. County of Sarpy
351 U.S. 253 · Decided May 28, 1956 · 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
Offutt Housing Co. v. County of Sarpy was decided on May 28, 1956 by a vote of 5–4. The Court affirmed the lower court's decision. Justice Felix Frankfurter wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 351 U.S. 253 · 76 S. Ct. 814 · 100 L. Ed. 2d 1151 · 1956 U.S. LEXIS 1648
- Docket number
- 404
- Decided
- May 28, 1956
- Argued
- April 26, 1956
- 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
- Felix Frankfurter
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 63 Stat. 570
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Dissent | |
| Justice Felix Frankfurter | Majority | Wrote an opinion |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice Harold H. Burton | Dissent | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent |
Full case caption
Offutt Housing Co. v. County of Sarpy et al.
SCDB identifiers: case 1955-085, docket 1955-085-01.
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Other cases on “State or local government tax”
- International Harvester Credit Corp. v. Goodrich
- Werner Machine Co., Inc. v. Director of Division of Taxation
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- West Point Wholesale Grocery Co. v. City of OpelikaLaw held unconstitutional
- Indiana Department of State Revenue v. Nebeker.Law held unconstitutional
- United States v. City of Detroit
Same Term, same area (Economic Activity)
- Williams v. United States.
- Liquid Carbonic Corp. v. United States
- Indian Towing Co., Inc. v. United States
- Neese v. Southern Railway Co.
- Bernhardt v. Polygraphic Company of America, Inc.
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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