United States v. Davis
370 U.S. 65 · Decided June 4, 1962 · 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. Davis was decided on June 4, 1962 unanimously (7–0). The Court affirmed the lower court's decision in part and reversed or vacated it in part. Justice Tom C. Clark 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
- 370 U.S. 65 · 82 S. Ct. 1190 · 8 L. Ed. 2d 335 · 1962 U.S. LEXIS 1157
- Docket number
- 190
- Decided
- June 4, 1962
- Argued
- March 28, 1962
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed and reversed (or vacated) in part
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–0 (unanimous)
- Majority opinion
- Tom C. Clark
- 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 | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | Wrote an opinion |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority |
Did not participate: Felix Frankfurter, Byron R. White.
Full case caption
United States v. Davis et al.
SCDB identifiers: case 1961-087, docket 1961-087-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Rudolph et Ux. v. United States
- Commissioner of Internal Revenue v. Bilder
- United States v. Gilmore et Ux.
- United States v. Patrick
- Commissioner of Internal Revenue v. Lester
- Dayton Rubber Co. v. Cordovan Associates, Inc.
Cases on the same legal provision: Internal Revenue Code
- Enochs v. Williams Packing & Navigation Co., Inc.
- Hanover Bank v. Commissioner of Internal Revenue
- United States v. Union Central Life Insurance Co.
- Turnbow et Ux. v. Commissioner of Internal Revenue
- Riddell v. Monolith Portland Cement Co.
- Schlude et Ux. v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. Union Central Life Insurance Co.
- Turnbow et Ux. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Bilder
- Hanover Bank v. Commissioner of Internal Revenue
- Enochs v. Williams Packing & Navigation Co., Inc.
- Rudolph et Ux. 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