United States v. Patrick
372 U.S. 53 · Decided February 18, 1963 · 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. Patrick was decided on February 18, 1963 by a vote of 7–2. The Court reversed the lower court's decision. Justice John M. Harlan II wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 372 U.S. 53 · 83 S. Ct. 618 · 9 L. Ed. 2d 580 · 1963 U.S. LEXIS 2582
- Docket number
- 22
- Decided
- February 18, 1963
- Argued
- March 28, 1962
- Reargued
- December 6, 1962
- 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
- John M. Harlan II
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 | Dissent | |
| Justice William O. Douglas | Dissent | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority |
Full case caption
United States v. Patrick et al.
SCDB identifiers: case 1962-044, docket 1962-044-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- United States v. Gilmore et Ux.
- Rudolph et Ux. v. United States
- United States v. Davis
- Commissioner of Internal Revenue v. Bilder
- Commissioner of Internal Revenue v. Lester
- Dayton Rubber Co. v. Cordovan Associates, Inc.
Cases on the same legal provision: Internal Revenue Code
- Schlude et Ux. v. Commissioner of Internal Revenue
- Riddell v. Monolith Portland Cement Co.
- Whipple et Ux. v. Commissioner of Internal Revenue
- Braunstein v. Commissioner of Internal Revenue
- United States v. Pioneer American Insurance Co.
- Enochs v. Williams Packing & Navigation Co., Inc.
Same Term, same area (Federal Taxation)
- United States v. Buffalo Savings Bank
- Riddell v. Monolith Portland Cement Co.
- United States v. Gilmore et Ux.
- Schlude et Ux. v. Commissioner of Internal Revenue
- Maximov v. United States
- Whipple et Ux. v. Commissioner of Internal Revenue
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