United States v. Powell
379 U.S. 48 · Decided November 23, 1964 · 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. Powell was decided on November 23, 1964 by a vote of 6–3. The Court reversed the lower court's decision and remanded the case. 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
- 379 U.S. 48 · 85 S. Ct. 248 · 13 L. Ed. 2d 112 · 1964 U.S. LEXIS 2194
- Docket number
- 54
- Decided
- November 23, 1964
- Argued
- October 14, 1964
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| 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 | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Dissent |
Full case caption
United States et al. v. Powell et al.
SCDB identifiers: case 1964-005, docket 1964-005-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Ryan v. United States
- Commissioner of Internal Revenue v. Brown
- Commissioner of Internal Revenue v. Estate of Noel
- United States v. Midland-Ross Corp.
- Dixon v. United States
- United States v. Atlas Life Insurance Co.
Cases on the same legal provision: Internal Revenue Code
- Sansone v. United States
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- United States v. Vermont
- Jaben v. United States
- Commissioner of Internal Revenue v. Tellier et Ux.
- United States v. Pioneer American Insurance Co.
Same Term, same area (Federal Taxation)
- Ryan v. United States
- Commissioner of Internal Revenue v. Brown
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Estate of Noel
- United States v. Midland-Ross Corp.
- Dixon v. United States
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