Commissioner of Internal Revenue v. Duberstein et Ux.
Decided June 13, 1960. William Joseph Brennan Jr. delivered the opinion of the Court.
Docket 376 · 363 U.S. 278 (1960) · Cited 1,566 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 8–1.
Majority · 4
- William Joseph Brennan Jr. · delivered the opinion of the Court
- Earl Warren
- Potter Stewart
- Tom C. Clark
Concurring · 4
- Charles Evans Whittaker · filed a concurring opinion
- Felix Frankfurter · filed a concurring opinion
- Hugo Lafayette Black · filed a concurring opinion
- John Marshall Harlan
Dissenting · 1
- 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.
- Bogardus v. Commissioner · 302 U.S. 34 (1937)
- Dobson v. Commissioner · 320 U.S. 489 (1944)
- United States v. United States Gypsum Co. · 333 U.S. 364 (1948)
- Commissioner v. Heininger · 320 U.S. 467 (1943)
- Commissioner v. LoBue · 351 U.S. 243 (1956)
- Welch v. Helvering · 290 U.S. 111 (1933)
- Graver Tank & Mfg. Co. v. Linde Air Products Co. · 339 U.S. 605 (1950)
- Old Colony Trust Co. v. Commissioner · 279 U.S. 716 (1929)
- United States v. Yellow Cab Co. · 338 U.S. 338 (1949)
- Robertson v. United States · 343 U.S. 711 (1952)
- Baker v. Texas & Pacific Railway Co. · 359 U.S. 227 (1959)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Pullman-Standard v. Swint · 456 U.S. 273 (1982)
- United States v. Donruss Co. · 393 U.S. 297 (1969)
- Ornelas v. United States · 517 U.S. 690 (1996)
- MARKMAN Et Al. v. WESTVIEW INSTRUMENTS, INC., Et Al. · 517 U.S. 370 (1996)
- Zenith Radio Corp. v. Hazeltine Research, Inc. · 395 U.S. 100 (1969)
- Frank Lyon Co. v. United States · 435 U.S. 561 (1978)
- Whipple v. Commissioner · 373 U.S. 193 (1963)
- United States v. Generes · 405 U.S. 93 (1972)
- United States v. Mississippi Valley Generating Co. · 364 U.S. 520 (1961)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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William Joseph Brennan Jr.’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).