United States v. Kaiser
363 U.S. 299 · Decided June 13, 1960 · 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. Kaiser was decided on June 13, 1960 by a vote of 6–3. The Court affirmed the lower court's decision. Justice William J. Brennan Jr. wrote the opinion announcing the judgment 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
- 363 U.S. 299 · 80 S. Ct. 1204 · 4 L. Ed. 2d 1233 · 1960 U.S. LEXIS 1925
- Docket number
- 55
- Decided
- June 13, 1960
- Argued
- March 23, 1960
- Court era
- Warren Court
- Decision type
- Judgment of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 6–3
- Majority opinion
- William J. Brennan Jr.
- 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 | Special concurrence | Wrote an opinion |
| Justice William O. Douglas | Concurrence | Wrote an opinion |
| Justice Tom C. Clark | Special concurrence | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | |
| Justice William J. Brennan Jr. | Judgment of the Court | Wrote an opinion |
| Justice Charles E. Whittaker | Dissent | Wrote an opinion |
| Justice Potter Stewart | Dissent |
Full case caption
United States v. Kaiser
SCDB identifiers: case 1959-101, docket 1959-101-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Commissioner of Internal Revenue v. Duberstein et Ux.
- Dayton Rubber Co. v. Cordovan Associates, Inc.
- Commissioner of Internal Revenue v. Lester
- Cammarano et Ux. v. United States
- Peurifoy v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Bilder
Cases on the same legal provision: Internal Revenue Code
- United States v. Manufacturers National Bank of Detroit
- Aquilino v. United States
- United States v. Durham Lumber Co.
- Cory Corporation v. Sauber
- United States v. Cannelton Sewer Pipe Co.
- Massey Motors, Inc. v. United States
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Acker
- United States v. Price
- Flora v. United States
- United States v. Manufacturers National Bank of Detroit
- United States v. Brosnan
- Commissioner of Internal Revenue v. Duberstein 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