United States v. Correll et Ux.
389 U.S. 299 · Decided December 11, 1967 · 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. Correll et Ux. was decided on December 11, 1967 by a vote of 5–3. The Court reversed the lower court's decision. Justice Potter Stewart 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
- 389 U.S. 299 · 88 S. Ct. 445 · 19 L. Ed. 2d 537 · 1967 U.S. LEXIS 2957
- Docket number
- 113
- Decided
- December 11, 1967
- Argued
- November 14, 1967
- 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
- 5–3
- Majority opinion
- Potter Stewart
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| 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 | Dissent |
Did not participate: Thurgood Marshall.
Full case caption
United States v. Correll et Ux.
SCDB identifiers: case 1967-035, docket 1967-035-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Commissioner of Internal Revenue v. Stidger et Ux.
- Commissioner of Internal Revenue v. Tellier et Ux.
- United States v. Gilmore et Ux.
- United States v. Patrick
- United States v. Chandler
- United States v. Cartwright
Cases on the same legal provision: Internal Revenue Code
- Marchetti v. United StatesAltered precedentLaw held unconstitutional
- Grosso v. United StatesLaw held unconstitutional
- United States v. Habig
- Commissioner of Internal Revenue v. Gordon et Ux.
- Northeastern Pennsylvania National Bank & Trust Co. v. United States
- United States v. Donruss Co.
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Gordon et Ux.
- Joint Industry Board of the Electrical Industry v. United States
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