Turnbow et Ux. v. Commissioner of Internal Revenue
368 U.S. 337 · Decided December 18, 1961 · 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
Turnbow et Ux. v. Commissioner of Internal Revenue was decided on December 18, 1961 unanimously (9–0). The Court affirmed the lower court's decision. Justice Charles E. Whittaker 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
- 368 U.S. 337 · 82 S. Ct. 353 · 7 L. Ed. 2d 326 · 1961 U.S. LEXIS 1
- Docket number
- 60
- Decided
- December 18, 1961
- Argued
- November 15, 1961
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Charles E. Whittaker
- 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 Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Special concurrence | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | Wrote an opinion |
| Justice Potter Stewart | Majority |
Full case caption
Turnbow et Ux. v. Commissioner of Internal Revenue
SCDB identifiers: case 1961-018, docket 1961-018-01.
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- Hanover Bank v. Commissioner of Internal Revenue
- Enochs v. Williams Packing & Navigation Co., Inc.
- American Automobile Association v. United States
- Jarecki v. G. D. Searle & Co.
- United States v. Consolidated Edison Co. of New York, Inc.
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Cases on the same legal provision: Internal Revenue Code
- United States v. Union Central Life Insurance Co.
- Commissioner of Internal Revenue v. Bilder
- United States v. Davis
- Commissioner of Internal Revenue v. Lester
- James v. United StatesAltered precedent
- United States v. Gilmore et Ux.
Same Term, same area (Federal Taxation)
- United States v. Union Central Life Insurance Co.
- Commissioner of Internal Revenue v. Bilder
- Hanover Bank v. Commissioner of Internal Revenue
- Enochs v. Williams Packing & Navigation Co., Inc.
- United States v. Davis
- Rudolph et Ux. v. United States
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