United States v. Manufacturers National Bank of Detroit
363 U.S. 194 · Decided June 13, 1960 · Supreme Court of the United States
At a glance
United States v. Manufacturers National Bank of Detroit was decided on June 13, 1960 unanimously (8–0). The Court reversed the lower court's decision. Chief Justice Earl Warren 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
- 363 U.S. 194 · 80 S. Ct. 1103 · 4 L. Ed. 2d 1158 · 1960 U.S. LEXIS 1996
- Docket number
- 350
- Decided
- June 13, 1960
- Argued
- March 31, 1960
- 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
- 8–0 (unanimous)
- Majority opinion
- Earl Warren
- Opinion assigned by
- Earl Warren
- How the case arrived
- Appeal
- 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 Felix Frankfurter | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | Wrote an opinion |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | |
| Justice Potter Stewart | Majority |
Did not participate: William O. Douglas.
Full case caption
United States v. Manufacturers National Bank of Detroit, Executor
SCDB identifiers: case 1959-093, docket 1959-093-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Cory Corporation v. Sauber
- United States v. Cannelton Sewer Pipe Co.
- Massey Motors, Inc. v. United States
- Hertz Corporation v. United States
- Commissioner of Internal Revenue v. Gillette Motor Transport, Inc.
- Flora v. United States
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
- Aquilino v. United States
- United States v. Durham Lumber Co.
- James v. United StatesAltered precedent
- Commissioner of Internal Revenue v. Lester
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Acker
- United States v. Price
- Flora v. United States
- United States v. Brosnan
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
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