Rothensies v. Electric Storage Battery Co.
329 U.S. 296 · Decided December 16, 1946 · 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
Rothensies v. Electric Storage Battery Co. was decided on December 16, 1946 by a vote of 6–3. The Court reversed the lower court's decision. Justice Robert H. Jackson 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
- 329 U.S. 296 · 67 S. Ct. 271 · 91 L. Ed. 296 · 1946 U.S. LEXIS 3145
- Docket number
- 48
- Decided
- December 16, 1946
- Argued
- November 15, 1946
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Robert H. Jackson
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Frank Murphy | Dissent | Wrote an opinion |
| Justice Robert H. Jackson | Majority | Wrote an opinion |
| Justice Wiley B. Rutledge | Dissent | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Rothensies, Collector of Internal Revenue, v. Electric Storage Battery Co.
SCDB identifiers: case 1946-019, docket 1946-019-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Ogilvie Hardware Co., Inc.
- Crane v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Munter
- McWilliams v. Commissioner of Internal Revenue
- United States v. Silk
- Bazley v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Illinois ex Rel. Gordon v. Campbell
- United States Department of Agriculture v. Remund
- United States v. Ogilvie Hardware Co., Inc.
- Crane v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Munter
- McWilliams v. Commissioner of Internal Revenue
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