Robertson v. United States
343 U.S. 711 · Decided June 2, 1952 · 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
Robertson v. United States was decided on June 2, 1952 by a vote of 7–1. The Court affirmed the lower court's decision. Justice William O. Douglas wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 343 U.S. 711 · 72 S. Ct. 994 · 96 L. Ed. 2d 1237 · 1952 U.S. LEXIS 2809
- Docket number
- 388
- Decided
- June 2, 1952
- Argued
- March 31, 1952
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 7–1
- Majority opinion
- William O. Douglas
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 Stanley F. Reed | Majority | |
| Justice William O. Douglas | Majority | Wrote an opinion |
| Justice Robert H. Jackson | Dissent | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Did not participate: Felix Frankfurter.
Full case caption
Robertson v. United States
SCDB identifiers: case 1951-089, docket 1951-089-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Lykes v. United States
- Lilly v. Commissioner of Internal Revenue
- Lober v. United States
- Harris v. Commissioner of Internal Revenue
- United States v. Benedict
- Commissioner of Internal Revenue v. Estate of Sternberger
Cases on the same legal provision: Internal Revenue Code
- Rutkin v. United States
- Arrowsmith v. Commissioner of Internal Revenue
- Alison v. United States
- United States v. Lane Motor Co.
- Healy v. Commissioner of Internal Revenue
- United States v. Gilbert Associates, Inc.
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