United States v. W. M. Webb, Inc.
397 U.S. 179 · Decided March 3, 1970 · 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. W. M. Webb, Inc. was decided on March 3, 1970 unanimously (8–0). 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
- 397 U.S. 179 · 90 S. Ct. 850 · 25 L. Ed. 2d 207 · 1970 U.S. LEXIS 83
- Docket number
- 63
- Decided
- March 3, 1970
- Argued
- November 17, 1969
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- John M. Harlan II
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- 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 John M. Harlan II | Majority | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority |
Full case caption
United States v. W. M. Webb, Inc., et al.
SCDB identifiers: case 1969-055, docket 1969-055-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Davis et Ux.
- Woodward v. Commissioner of Internal Revenue
- United States v. Hilton Hotels Corp.
- Nash v. United States
- United States v. Maryland Savings-Share Insurance Corp.
- United States v. Estate of Grace
Same Term, same area (Federal Taxation)
- United States v. Estate of Donnelly
- United States v. Davis et Ux.
- United States v. Key
- Woodward v. Commissioner of Internal Revenue
- United States v. Hilton Hotels Corp.
- Nash 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