Reisman v. Caplin
375 U.S. 440 · Decided January 20, 1964 · 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
Reisman v. Caplin was decided on January 20, 1964 unanimously (9–0). The Court affirmed the lower court's decision. Justice Tom C. Clark 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
- 375 U.S. 440 · 84 S. Ct. 508 · 11 L. Ed. 2d 459 · 1964 U.S. LEXIS 2370
- Docket number
- 119
- Decided
- January 20, 1964
- Argued
- December 12, 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
- Tom C. Clark
- 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)
- 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 | Wrote 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 | Majority | |
| Justice Arthur J. Goldberg | Majority |
Full case caption
Reisman et Al., Doing Business as Trammell, Rand & Nathan, v. Caplin et al.
SCDB identifiers: case 1963-046, docket 1963-046-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Stapf
- Jackson v. United States
- United States v. Zacks et Ux.
- Braunstein v. Commissioner of Internal Revenue
- Whipple et Ux. v. Commissioner of Internal Revenue
- Maximov v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Vermont
- United States v. Pioneer American Insurance Co.
- United States v. Gilmore et Ux.
- United States v. Patrick
- Sansone v. United States
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. Zacks et Ux.
- United States v. Stapf
- Meyer v. United States
- Jackson v. United States
- United States v. Vermont
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