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United States v. O'Malley

383 U.S. 627 · Decided March 23, 1966 · 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. O'Malley was decided on March 23, 1966 by a vote of 7–2. The Court reversed the lower court's decision. Justice Byron R. White 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
383 U.S. 627 · 86 S. Ct. 1123 · 16 L. Ed. 2d 145 · 1966 U.S. LEXIS 2012
Docket number
127
Decided
March 23, 1966
Argued
January 24, 1966
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
7–2
Majority opinion
Byron R. White
Opinion assigned by
Earl Warren
How the case arrived
Certiorari
Legal provision
Internal Revenue Code
Type of law
Federal statute
Decision direction (SCDB)
Liberal what this means

How the Justices voted

Full case caption

United States v. O'Malley et al.

SCDB identifiers: case 1965-077, docket 1965-077-01.

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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