Commissioner of Internal Revenue v. Estate of Bosch

Decided June 5, 1967. Tom C. Clark delivered the opinion of the Court.

Docket 673 · 387 U.S. 456 (1967) · Cited 1,739 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.

• King v. Order of United Commercial Travelers of America · 333 U.S. 153 (1948)
• Freuler v. Helvering · 291 U.S. 35 (1934)
• Erie Railroad v. Tompkins · 304 U.S. 64 (1938)
• Bernhardt v. Polygraphic Co. of America, Inc. · 350 U.S. 198 (1956)
• West v. American Telephone & Telegraph Co. · 311 U.S. 223 (1940)
• Blair v. Commissioner · 300 U.S. 5 (1937)
• Fidelity Union Trust Co. v. Field · 311 U.S. 169 (1941)
• Vandenbark v. Owens-Illinois Glass Co. · 311 U.S. 538 (1941)
• Stoner v. New York Life Insurance · 311 U.S. 464 (1941)
• Cohen v. Beneficial Industrial Loan Corp. · 337 U.S. 541 (1949)
• Welch v. Helvering · 290 U.S. 111 (1933)
• Cromwell v. County of Sac · 94 U.S. 351 (1877)
• Burnet v. Harmel · 287 U.S. 103 (1932)
• Morgan v. Commissioner · 309 U.S. 78 (1940)
• Lyeth v. Hoey · 305 U.S. 188 (1938)
• Ragan v. Merchants Transfer & Warehouse Co. · 337 U.S. 530 (1949)
• The Tungus v. Skovgaard · 358 U.S. 588 (1959)
• Cities Service Oil Co. v. Dunlap · 308 U.S. 208 (1939)
• Hylton v. United States · 3 U.S. 171 (1796)
• Heiner v. Mellon · 304 U.S. 271 (1938)

Cited by

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

• Foster v. Chatman · 578 U.S. 488 (2016)
• DelCostello v. International Brotherhood of Teamsters · 462 U.S. 151 (1983)
• Stewart Organization, Inc. v. Ricoh Corp. · 487 U.S. 22 (1988)
• Tafflin v. Levitt · 493 U.S. 455 (1990)
• Baker v. General Motors Corp. · 522 U.S. 222 (1998)
• Wolston v. Reader's Digest Assn., Inc. · 443 U.S. 157 (1979)
• United States v. Mitchell · 403 U.S. 190 (1971)
• Johnson v. Fankell · 520 U.S. 911 (1997)

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).