Reserve Life Insurance Co. v. Bowers
380 U.S. 258 · Decided March 15, 1965 · Supreme Court of the United States
At a glance
Reserve Life Insurance Co. v. Bowers was decided on March 15, 1965 by a vote of 7–1. The Court reversed the lower court's decision and remanded the case. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.
Read the opinion
Case details
- Citations
- 380 U.S. 258 · 85 S. Ct. 951 · 13 L. Ed. 2d 959 · 1965 U.S. LEXIS 1610
- Docket number
- 96
- Decided
- March 15, 1965
- Argued
- March 4, 1965
- Court era
- Warren Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–1
- Opinion assigned by
- Earl Warren
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Held unconstitutional
- A state or territorial law, regulation or constitutional provision
- 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 | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority |
Did not participate: Potter Stewart.
Full case caption
Reserve Life Insurance Co. v. Bowers, Tax Commissioner of Ohio.
SCDB identifiers: case 1964-074, docket 1964-074-01.
Related decisions
Other cases on “State or local government tax”
- American Oil Co. v. NeillLaw held unconstitutional
- General Motors Corp. v. District of Columbia
- General Motors Corp. v. Washington
- Halliburton Oil Well Cementing Co. v. ReilyLaw held unconstitutional
- State Tax Commission of Utah v. Pacific States Cast Iron Pipe Co.
- National Bellas Hess, Inc. v. Department of Revenue of the State of IllinoisLaw held unconstitutional
Same Term, same area (Economic Activity)
- Brulotte v. Thys Co.
- Gillespie v. United States Steel Corp.
- King v. United States
- California v. Lo-Vaca Gathering Co.
- City of El Paso v. Simmons
- Securities and Exchange Commission v. American Trailer Rentals Co.
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