United States v. Leslie Salt Co.
350 U.S. 383 · Decided March 5, 1956 · 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. Leslie Salt Co. was decided on March 5, 1956 unanimously (9–0). The Court affirmed the lower court's decision. Justice John M. Harlan II 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
- 350 U.S. 383 · 76 S. Ct. 416 · 100 L. Ed. 2d 441 · 1956 U.S. LEXIS 1800
- Docket number
- 74
- Decided
- March 5, 1956
- Argued
- December 7, 1955
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- John M. Harlan II
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | Wrote an opinion |
Full case caption
United States v. Leslie Salt Co.
SCDB identifiers: case 1955-036, docket 1955-036-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Southwest Exploration Co.
- Millinery Center Building Corp. v. Commissioner of Internal Revenue
- Murdock Acceptance Corp. v. United States
- Corn Products Refining Co. v. Commissioner of Internal Revenue
- United States v. Anderson
- United States v. Olympic Radio & Television, Inc.
Cases on the same legal provision: Internal Revenue Code
- Berra v. United States
- Commissioner of Internal Revenue v. Lobue
- Putnam et Ux. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Scovil
- Achilli v. United States
Same Term, same area (Federal Taxation)
- Corn Products Refining Co. v. Commissioner of Internal Revenue
- United States v. Anderson
- Commissioner of Internal Revenue v. Southwest Exploration Co.
- Millinery Center Building Corp. v. Commissioner of Internal Revenue
- Murdock Acceptance Corp. v. United States
- Commissioner of Internal Revenue v. Lobue
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