United States v. Anderson
350 U.S. 55 · Decided November 7, 1955 · 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
United States v. Anderson was decided on November 7, 1955 by a vote of 7–2. The Court affirmed the lower court's decision. Justice Sherman Minton 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
- 350 U.S. 55 · 76 S. Ct. 25 · 100 L. Ed. 2d 43 · 1955 U.S. LEXIS 1505
- Docket number
- 26
- Decided
- November 7, 1955
- Argued
- October 20, 1955
- 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
- 7–2
- Majority opinion
- Sherman Minton
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Harold H. Burton | Dissent | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | Wrote an opinion |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority |
Full case caption
United States v. Anderson, Clayton & Co.
SCDB identifiers: case 1955-006, docket 1955-006-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Corn Products Refining Co. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Southwest Exploration Co.
- United States v. Leslie Salt Co.
- Millinery Center Building Corp. v. Commissioner of Internal Revenue
- Murdock Acceptance Corp. v. United States
- United States v. Olympic Radio & Television, Inc.
Cases on the same legal provision: Internal Revenue Code
- Berra v. United States
- Commissioner of Internal Revenue v. Lobue
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Scovil
- Holland et Ux. v. United States
- Friedberg v. United States
Same Term, same area (Federal Taxation)
- Corn Products Refining Co. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Southwest Exploration Co.
- United States v. Leslie Salt Co.
- Millinery Center Building Corp. v. Commissioner of Internal Revenue
- Murdock Acceptance Corp. v. United States
- Commissioner of Internal Revenue v. Lobue
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