United States v. Calamaro
354 U.S. 351 · Decided June 17, 1957 · 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. Calamaro was decided on June 17, 1957 by a vote of 7–1. The Court affirmed the lower court's decision. Justice John M. Harlan II wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 354 U.S. 351 · 77 S. Ct. 1138 · 1 L. Ed. 2d 1394 · 1957 U.S. LEXIS 1719
- Docket number
- 304
- Decided
- June 17, 1957
- Argued
- March 4, 1957
- 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
- 7–1
- Majority opinion
- John M. Harlan II
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Harold H. Burton | Dissent | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority |
Did not participate: Charles E. Whittaker.
Full case caption
United States v. Calamaro
SCDB identifiers: case 1956-120, docket 1956-120-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Putnam et Ux. v. Commissioner of Internal Revenue
- Fidelity-Philadelphia Trust Co. v. Smith
- Commissioner of Internal Revenue v. Lobue
- Peurifoy v. Commissioner of Internal Revenue
- Cammarano et Ux. v. United States
- Commissioner of Internal Revenue v. Estate of Sternberger
Cases on the same legal provision: Internal Revenue Code
- Achilli v. United States
- Libson Shops, Inc. v. Koehler
- Automobile Club of Michigan v. Commissioner of Internal Revenue
- Haynes et Ux. v. United States
- United States v. Allen-Bradley Co.
- National Lead Co. v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Putnam et Ux. v. Commissioner of Internal Revenue
- United States v. Allen-Bradley Co.
- National Lead Co. v. Commissioner of Internal Revenue
- Lasky et Vir v. Commissioner of Internal Revenue.
- Haynes et Ux. v. United States
- Automobile Club of Michigan 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