The Colony, Inc. v. Commissioner of Internal Revenue
357 U.S. 28 · Decided June 9, 1958 · 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
The Colony, Inc. v. Commissioner of Internal Revenue was decided on June 9, 1958 by a vote of 7–2. The Court reversed the lower court's decision. Justice John M. Harlan II 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
- 357 U.S. 28 · 78 S. Ct. 1033 · 2 L. Ed. 2d 1119 · 1958 U.S. LEXIS 1932
- Docket number
- 306
- Decided
- June 9, 1958
- Argued
- April 3, 1958
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- John M. Harlan II
- Opinion assigned by
- Felix Frankfurter
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | Co-authored an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Dissent | Co-authored an opinion |
| Justice John M. Harlan II | Majority | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority |
Full case caption
The Colony, Inc., v. Commissioner of Internal Revenue
SCDB identifiers: case 1957-115, docket 1957-115-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Stern
- United States v. Bess
- Flora v. United States
- Commissioner of Internal Revenue v. P. G. Lake, Inc.
- Commissioner of Internal Revenue v. Sullivan
- Tank Truck Rentals, Inc. v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Fidelity-Philadelphia Trust Co. v. Smith
- United States v. R. F. Ball Construction Co., Inc.
- Peurifoy v. Commissioner of Internal Revenue
- Cammarano et Ux. v. United States
- United States v. Calamaro
- Achilli v. United States
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Sullivan
- Tank Truck Rentals, Inc. v. Commissioner of Internal Revenue
- Hoover Motor Express Co., Inc. v. United States
- Commissioner of Internal Revenue v. P. G. Lake, Inc.
- Fidelity-Philadelphia Trust Co. v. Smith
- Commissioner of Internal Revenue v. Stern
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