United States v. Lewis
340 U.S. 590 · Decided March 26, 1951 · 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. Lewis was decided on March 26, 1951 by a vote of 8–1. The Court reversed the lower court's decision. Justice Hugo L. Black 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
- 340 U.S. 590 · 71 S. Ct. 522 · 95 L. Ed. 2d 560 · 1951 U.S. LEXIS 2472
- Docket number
- 347
- Decided
- March 26, 1951
- Argued
- March 2, 1951
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- Hugo L. Black
- Opinion assigned by
- Fred M. Vinson
- 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 | Wrote an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Full case caption
United States v. Lewis
SCDB identifiers: case 1950-049, docket 1950-049-01.
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Cases on the same legal provision: Internal Revenue Code
- Harris v. Commissioner of Internal Revenue
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- United States v. Security Trust & Savings Bank
- Lilly v. Commissioner of Internal Revenue
- Lykes v. United States
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Same Term, same area (Federal Taxation)
- United States v. Security Trust & Savings Bank
- Harris v. Commissioner of Internal Revenue
- Zittman v. McGrath
- Zittman v. McGrath
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