United States v. Catto
384 U.S. 102 · Decided April 26, 1966 · 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. Catto was decided on April 26, 1966 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Potter Stewart 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
- 384 U.S. 102 · 86 S. Ct. 1311 · 16 L. Ed. 2d 398 · 1966 U.S. LEXIS 2961
- Docket number
- 535
- Decided
- April 26, 1966
- Argued
- March 22, 1966
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Potter Stewart
- 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 William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Abe Fortas | Majority |
Full case caption
United States v. Catto et al.
SCDB identifiers: case 1965-095, docket 1965-095-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. O'Malley
- Malat et Ux. v. Riddell
- Motorlease Corp. v. United States.
- Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
- United States v. Atlas Life Insurance Co.
- Waterman Steamship Corp. v. United States
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Tellier et Ux.
- United States v. Equitable Life Assurance Society of the United States
- Commissioner of Internal Revenue v. Stidger et Ux.
- Jaben v. United States
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- Sansone v. United States
Same Term, same area (Federal Taxation)
- United States v. Speers
- Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
- Malat et Ux. v. Riddell
- Motorlease Corp. v. United States.
- United States v. O'Malley
- Commissioner of Internal Revenue v. Tellier et Ux.
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