United States v. Bess
357 U.S. 51 · 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
United States v. Bess was decided on June 9, 1958 by a vote of 7–2. The Court affirmed the lower court's decision. Justice William J. Brennan Jr. 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. 51 · 78 S. Ct. 1054 · 2 L. Ed. 2d 1135 · 1958 U.S. LEXIS 1811
- Docket number
- 395
- Decided
- June 9, 1958
- Argued
- April 7, 1958
- 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
- William J. Brennan Jr.
- 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 | Concurrence | Co-authored an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Harold H. Burton | Dissent | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Concurrence | Co-authored an opinion |
| Justice John M. Harlan II | Dissent | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
| Justice Charles E. Whittaker | Concurrence | Co-authored an opinion |
Full case caption
United States v. Bess
SCDB identifiers: case 1957-117, docket 1957-117-01.
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Cases on the same legal provision: Internal Revenue Code
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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
- The Colony, Inc. 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