United States v. Koppers Company, Inc.
348 U.S. 254 · Decided January 31, 1955 · 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. Koppers Company, Inc. was decided on January 31, 1955 by a vote of 6–2. The Court reversed the lower court's decision. Justice Harold H. Burton 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. 254 · 75 S. Ct. 268 · 99 L. Ed. 2d 302 · 1955 U.S. LEXIS 1548
- Docket number
- 29
- Decided
- January 31, 1955
- Argued
- November 10, 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
- 6–2
- Majority opinion
- Harold H. Burton
- 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 | Dissent | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Harold H. Burton | Majority | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority |
Full case caption
United States v. Koppers Company, Inc.
SCDB identifiers: case 1954-028, docket 1954-028-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Marcelle v. Estate of Lupia
- United States v. Calderon
- Commissioner of Internal Revenue v. Glenshaw Glass Co.
- General American Investors Co., Inc. v. Commissioner of Internal Revenue
- United States v. Olympic Radio & Television, Inc.
- Lewyt Corporation v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Scovil
- Holland et Ux. v. United States
- Friedberg v. United States
- Smith v. United States
- United States v. Dixon
Same Term, same area (Federal Taxation)
- United States v. Calderon
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Acri
- United States v. Liverpool & London & Globe Insurance Co., Ltd.
- United States v. Scovil
- 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