Commissioner of Internal Revenue et al. v. P. G. Lake, Inc., et al.
Decided April 14, 1958. William Orville Douglas delivered the opinion of the Court.
Docket 108 · 356 U.S. 260 (1958) · Cited 514 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 9–0.
Majority · 9
“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.
- Anderson v. Helvering · 310 U.S. 404 (1940)
- Helvering v. Horst · 311 U.S. 112 (1940)
- Harrison v. Schaffner · 312 U.S. 579 (1941)
- Helvering v. Clifford · 309 U.S. 331 (1940)
- Burnet v. Harmel · 287 U.S. 103 (1932)
- Corn Products Refining Co. v. Commissioner · 350 U.S. 46 (1955)
- Helvering v. New York Trust Co. · 292 U.S. 455 (1934)
- Helvering v. Reynolds · 313 U.S. 428 (1941)
- United States v. Leslie Salt Co. · 350 U.S. 383 (1956)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Commissioner v. Brown · 380 U.S. 563 (1965)
- Frank Lyon Co. v. United States · 435 U.S. 561 (1978)
- Hanover Bank v. Commissioner · 369 U.S. 672 (1962)
- Commissioner v. Gillette Motor Transport, Inc. · 364 U.S. 130 (1960)
- Arkansas Best Corp. v. Commissioner · 485 U.S. 212 (1988)
- Gitlitz v. Commissioner · 531 U.S. 206 (2001)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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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).