Whipple et Ux. v. Commissioner of Internal Revenue
373 U.S. 193 · Decided May 13, 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
Whipple et Ux. v. Commissioner of Internal Revenue was decided on May 13, 1963 by a vote of 8–1. The Court vacated the lower court's decision and remanded the case. Justice Byron R. White 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
- 373 U.S. 193 · 83 S. Ct. 1168 · 10 L. Ed. 2d 288 · 1963 U.S. LEXIS 2623
- Docket number
- 305
- Decided
- May 13, 1963
- Argued
- March 26, 1963
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Vacated and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- Byron R. White
- 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 | Dissent | |
| 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 | Wrote an opinion |
| Justice Arthur J. Goldberg | Majority |
Full case caption
Whipple et Ux. v. Commissioner of Internal Revenue
SCDB identifiers: case 1962-101, docket 1962-101-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Maximov v. United States
- Braunstein v. Commissioner of Internal Revenue
- Schlude et Ux. v. Commissioner of Internal Revenue
- Riddell v. Monolith Portland Cement Co.
- United States v. Zacks et Ux.
- United States v. Stapf
Cases on the same legal provision: Internal Revenue Code
- United States v. Pioneer American Insurance Co.
- United States v. Gilmore et Ux.
- United States v. Patrick
- United States v. Davis
- Commissioner of Internal Revenue v. Bilder
- United States v. Vermont
Same Term, same area (Federal Taxation)
- United States v. Buffalo Savings Bank
- Riddell v. Monolith Portland Cement Co.
- United States v. Gilmore et Ux.
- United States v. Patrick
- Schlude et Ux. v. Commissioner of Internal Revenue
- Maximov 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