United States v. Stapf
375 U.S. 118 · Decided December 2, 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. Stapf was decided on December 2, 1963 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Arthur J. Goldberg 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
- 375 U.S. 118 · 84 S. Ct. 248 · 11 L. Ed. 2d 195 · 1963 U.S. LEXIS 2599
- Docket number
- 54
- Decided
- December 2, 1963
- Argued
- October 23, 1963
- 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
- 9–0 (unanimous)
- Majority opinion
- Arthur J. Goldberg
- 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 | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority | Wrote an opinion |
Full case caption
United States v. Stapf et Al., Executors and Trustees
SCDB identifiers: case 1963-022, docket 1963-022-01.
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Cases on the same legal provision: Internal Revenue Code
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Same Term, same area (Federal Taxation)
- United States v. Zacks et Ux.
- Meyer v. United States
- Reisman v. Caplin
- Jackson v. United States
- United States v. Vermont
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