United States v. Price
361 U.S. 304 · Decided January 18, 1960 · 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. Price was decided on January 18, 1960 by a vote of 7–2. 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
- 361 U.S. 304 · 80 S. Ct. 326 · 4 L. Ed. 2d 334 · 1960 U.S. LEXIS 2022
- Docket number
- 48
- Decided
- January 18, 1960
- Argued
- December 9, 1959
- 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
- 7–2
- 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 Felix Frankfurter | 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 Charles E. Whittaker | Majority | |
| Justice Potter Stewart | Dissent |
Full case caption
United States v. Price
SCDB identifiers: case 1959-025, docket 1959-025-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Acker
- Flora v. United States
- United States v. Manufacturers National Bank of Detroit
- Cory Corporation v. Sauber
- United States v. Cannelton Sewer Pipe Co.
- Massey Motors, Inc. 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.
- Cammarano et Ux. v. United States
- Peurifoy v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Acker
- Flora v. United States
- United States v. Manufacturers National Bank of Detroit
- 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