Commissioner of Internal Revenue v. Brown et al.

Decided April 27, 1965. Byron Raymond White delivered the opinion of the Court.

Docket 63 · 380 U.S. 563 (1965) · Cited 494 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.

“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.

• Thomas v. Perkins · 301 U.S. 655 (1937)
• Burnet v. Harmel · 287 U.S. 103 (1932)
• Palmer v. Bender · 287 U.S. 551 (1932)
• Commissioner v. P. G. Lake, Inc. · 356 U.S. 260 (1958)
• LeTulle v. Scofield · 308 U.S. 415 (1940)
• Corliss v. Bowers · 281 U.S. 376 (1930)
• Burton-Sutton Oil Co. v. Commissioner · 328 U.S. 25 (1946)
• Anderson v. Helvering · 310 U.S. 404 (1940)
• Helvering v. Hammel · 311 U.S. 504 (1941)
• Commissioner v. Gillette Motor Transport, Inc. · 364 U.S. 130 (1960)
• Commissioner v. Sunnen · 333 U.S. 591 (1948)
• Helvering v. Clifford · 309 U.S. 331 (1940)
• Crane v. Commissioner · 331 U.S. 1 (1947)
• Corn Products Refining Co. v. Commissioner · 350 U.S. 46 (1955)
• Old Colony Railroad v. Commissioner · 284 U.S. 552 (1932)
• Hanover Bank v. Commissioner · 369 U.S. 672 (1962)
• American Automobile Assn. v. United States · 367 U.S. 687 (1961)
• Commissioner v. Southwest Exploration Co. · 350 U.S. 308 (1956)
• Stratton's Independence, Ltd. v. Howbert · 231 U.S. 399 (1913)
• Takao Ozawa v. United States · 260 U.S. 178 (1922)
• Marr v. United States · 268 U.S. 536 (1925)
• Kirby Petroleum Co. v. Commissioner · 326 U.S. 599 (1946)
• Helvering v. William Flaccus Oak Leather Co. · 313 U.S. 247 (1941)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Trans Alaska Pipeline Rate Cases · 436 U.S. 631 (1978)
• United States v. Turkette · 452 U.S. 576 (1981)
• Roadway Express, Inc. v. Piper · 447 U.S. 752 (1980)
• Rowland v. California Men's Colony, Unit II Men's Advisory Council · 506 U.S. 194 (1993)
• Griffin v. Oceanic Contractors, Inc. · 458 U.S. 564 (1982)
• Johnson v. United States · 529 U.S. 694 (2000)
• Frank Lyon Co. v. United States · 435 U.S. 561 (1978)
• Dickman v. Commissioner · 465 U.S. 330 (1984)

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).