Bartels et al., Doing Business as Crystal Ballroom, v. Birmingham, Collector of Internal Revenue, et al.
Decided June 23, 1947. Stanley Forman Reed delivered the opinion of the Court.
Docket 731 · 332 U.S. 126 (1947) · Cited 394 times
We don’t yet publish a summary of this opinion — read the official text below for the Court’s holding and reasoning.
How the Justices voted
Decided 6–3.
Majority · 6
- Stanley Forman Reed · delivered the opinion of the Court
- Felix Frankfurter
- Frederick Moore Vinson
- Harold Hitz Burton
- Robert Houghwout Jackson
- Wiley Blount Rutledge
Dissenting · 3
- Frank Murphy
- Hugo Lafayette Black
- William Orville Douglas · filed a dissenting opinion
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.
Precedents cited
Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.
- United States v. Silk · 331 U.S. 704 (1947)
- Gray v. Powell · 314 U.S. 402 (1941)
- Higgins v. Smith · 308 U.S. 473 (1940)
- New Colonial Ice Co. v. Helvering · 292 U.S. 435 (1934)
- Moline Properties, Inc. v. Commissioner · 319 U.S. 436 (1943)
- Interstate Transit Lines v. Commissioner · 319 U.S. 590 (1943)
- Social Security Board v. Nierotko · 327 U.S. 358 (1946)
- Burnet v. Commonwealth Improvement Co. · 287 U.S. 415 (1932)
- Helvering v. Coleman-Gilbert Associates · 296 U.S. 369 (1935)
- Schenley Distillers Corporation v. United States · 326 U.S. 432 (1946)
- Edwards v. Chile Copper Co. · 270 U.S. 452 (1926)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Community for Creative Non-Violence v. Reid · 490 U.S. 730 (1989)
- Commissioner v. Schleier · 515 U.S. 323 (1995)
- Cosmopolitan Shipping Co. v. McAllister · 337 U.S. 783 (1949)
- Commissioner v. Idaho Power Co. · 418 U.S. 1 (1974)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
Explore from here
Stanley Forman Reed’s profile · All Supreme Court opinions · The Supreme Court
Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).