Schlude et Ux. v. Commissioner of Internal Revenue
372 U.S. 128 · Decided February 18, 1963 · Supreme Court of the United States
At a glance
Schlude et Ux. v. Commissioner of Internal Revenue was decided on February 18, 1963 by a vote of 5–4. The Court affirmed the lower court's decision in part, reversed or vacated it in part, and remanded the case. Justice Byron R. White 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
- 372 U.S. 128 · 83 S. Ct. 601 · 9 L. Ed. 2d 633 · 1963 U.S. LEXIS 2583
- Docket number
- 80
- Decided
- February 18, 1963
- Argued
- December 10, 1962
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed and reversed (or vacated) in part and remanded
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 5–4
- Majority opinion
- Byron R. White
- 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 | Dissent | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | Wrote an opinion |
| Justice Byron R. White | Majority | Wrote an opinion |
| Justice Arthur J. Goldberg | Dissent |
Full case caption
Schlude et Ux. v. Commissioner of Internal Revenue
SCDB identifiers: case 1962-048, docket 1962-048-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Riddell v. Monolith Portland Cement Co.
- Maximov v. United States
- Whipple et Ux. v. Commissioner of Internal Revenue
- Braunstein v. Commissioner of Internal Revenue
- Enochs v. Williams Packing & Navigation Co., Inc.
- United States v. Zacks et Ux.
Cases on the same legal provision: Internal Revenue Code
- United States v. Gilmore et Ux.
- United States v. Patrick
- United States v. Pioneer American Insurance Co.
- United States v. Davis
- Commissioner of Internal Revenue v. Bilder
- United States v. Union Central Life Insurance Co.
Same Term, same area (Federal Taxation)
- United States v. Buffalo Savings Bank
- Riddell v. Monolith Portland Cement Co.
- United States v. Gilmore et Ux.
- United States v. Patrick
- Maximov v. United States
- Whipple et Ux. 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