United States v. Silk
331 U.S. 704 · Decided June 16, 1947 · 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. Silk was decided on June 16, 1947 by a vote of 6–3. The Court affirmed the lower court's decision in part and reversed or vacated it in part. Justice Stanley F. Reed 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
- 331 U.S. 704 · 67 S. Ct. 1463 · 91 L. Ed. 1757 · 1947 U.S. LEXIS 2847
- Docket number
- 312
- Decided
- June 16, 1947
- Argued
- March 10, 1947
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed and reversed (or vacated) in part
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Stanley F. Reed
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Social Security Act
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | Co-authored an opinion |
| Justice Stanley F. Reed | Majority | Wrote an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | Co-authored an opinion |
| Justice Frank Murphy | Dissent | Co-authored an opinion |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Concurrence | Wrote an opinion |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
United States v. Silk, Doing Business as Albert Silk Coal Co.
SCDB identifiers: case 1946-119, docket 1946-119-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- McWilliams v. Commissioner of Internal Revenue
- Bazley v. Commissioner of Internal Revenue
- Bartels v. Birmingham
- Commissioner of Internal Revenue v. Munter
- Crane v. Commissioner of Internal Revenue
- United States v. Ogilvie Hardware Co., Inc.
Cases on the same legal provision: Social Security Act
- Hopkins v. Cohen
- Rosado v. Wyman
- Lampton v. Bonin
- California Department of Human Resources Development v. Java
- Richardson v. Perales
- Richardson v. Wright
Same Term, same area (Federal Taxation)
- Rothensies v. Electric Storage Battery Co.
- Illinois ex Rel. Gordon v. Campbell
- United States Department of Agriculture v. Remund
- United States v. Ogilvie Hardware Co., Inc.
- Crane v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Munter
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