United States v. Calderon
348 U.S. 160 · Decided December 6, 1954 · 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. Calderon was decided on December 6, 1954 by a vote of 7–1. The Court reversed the lower court's decision. Justice Tom C. Clark 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
- 348 U.S. 160 · 75 S. Ct. 186 · 99 L. Ed. 2d 202 · 1954 U.S. LEXIS 2754
- Docket number
- 25
- Decided
- December 6, 1954
- Argued
- October 21, 1954
- 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
- 7–1
- Majority opinion
- Tom C. Clark
- 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 Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | Wrote an opinion |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority |
Full case caption
United States v. Calderon
SCDB identifiers: case 1954-018, docket 1954-018-01.
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Cases on the same legal provision: Internal Revenue Code
- Holland et Ux. v. United States
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Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Acri
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- Marcelle v. Estate of Lupia
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