Waterman Steamship Corp. v. United States
381 U.S. 252 · Decided May 17, 1965 · 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
Waterman Steamship Corp. v. United States was decided on May 17, 1965 unanimously (9–0). The Court affirmed the lower court's decision. 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
- 381 U.S. 252 · 85 S. Ct. 1389 · 14 L. Ed. 2d 370 · 1965 U.S. LEXIS 2220
- Docket number
- 245
- Decided
- May 17, 1965
- Argued
- April 26, 1965
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive 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
- 50 U.S.C. § 1742
- Type of law
- Infrequently litigated 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
Waterman Steamship Corp. v. United States
SCDB identifiers: case 1964-109, docket 1964-109-01.
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Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Atlas Life Insurance Co.
- United States v. Midland-Ross Corp.
- Dixon v. United States
- Commissioner of Internal Revenue v. Estate of Noel
- Commissioner of Internal Revenue v. Brown
- United States v. Powell
Same Term, same area (Federal Taxation)
- United States v. Powell
- Ryan v. United States
- Commissioner of Internal Revenue v. Brown
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Estate of Noel
- United States v. Midland-Ross Corp.
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