Rudolph et Ux. v. United States
370 U.S. 269 · Decided June 18, 1962 · Supreme Court of the United States
At a glance
Rudolph et Ux. v. United States was decided on June 18, 1962 by a vote of 5–2. SCDB codes the disposition as “petition denied or appeal dismissed.” The decision was issued per curiam (an unsigned 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
- 370 U.S. 269 · 82 S. Ct. 1277 · 8 L. Ed. 2d 484 · 1962 U.S. LEXIS 2296
- Docket number
- 396
- Decided
- June 18, 1962
- Argued
- April 3, 1962
- Court era
- Warren Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Petition denied or appeal dismissed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 5–2
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- Issue area
- Federal Taxation
- Legal provision
- Writ improvidently granted
- Type of law
- Other
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Special concurrence | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority |
Did not participate: Felix Frankfurter, Byron R. White.
Full case caption
Rudolph et Ux. v. United States
SCDB identifiers: case 1961-100, docket 1961-100-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- United States v. Davis
- Commissioner of Internal Revenue v. Bilder
- United States v. Gilmore et Ux.
- United States v. Patrick
- Commissioner of Internal Revenue v. Lester
- Dayton Rubber Co. v. Cordovan Associates, Inc.
Cases on the same legal provision: Writ improvidently granted
- In re Zipkin.
- Benz v. New York State Thruway Authority
- Williams v. Zuckert
- Smith v. Mississippi
- Baldonado v. California
- Binks Manufacturing Co. v. Ransburg Electro-Coating Corp.
Same Term, same area (Federal Taxation)
- United States v. Union Central Life Insurance Co.
- Turnbow et Ux. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Bilder
- Hanover Bank v. Commissioner of Internal Revenue
- Enochs v. Williams Packing & Navigation Co., Inc.
- United States v. Davis
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