United States v. Zacks et Ux.
375 U.S. 59 · Decided November 12, 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. Zacks et Ux. was decided on November 12, 1963 by a vote of 7–1. The Court reversed the lower court's decision. 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
- 375 U.S. 59 · 84 S. Ct. 178 · 11 L. Ed. 2d 128 · 1963 U.S. LEXIS 2630
- Docket number
- 44
- Decided
- November 12, 1963
- Argued
- October 21, 1963
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–1
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | 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 | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority |
Did not participate: William O. Douglas.
Full case caption
United States v. Zacks et Ux.
SCDB identifiers: case 1963-016, docket 1963-016-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Stapf
- Reisman v. Caplin
- Jackson v. United States
- Braunstein v. Commissioner of Internal Revenue
- Whipple et Ux. v. Commissioner of Internal Revenue
- Maximov v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Pioneer American Insurance Co.
- United States v. Vermont
- United States v. Gilmore et Ux.
- United States v. Patrick
- Sansone v. United States
- United States v. Davis
Same Term, same area (Federal Taxation)
- United States v. Stapf
- 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