Commissioner of Internal Revenue v. Estate of Sternberger, Chase National Bank of New York, Executor
Decided January 10, 1955. Harold Hitz Burton delivered the opinion of the Court.
Docket 24 · 348 U.S. 187 (1955) · Cited 167 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 6–2.
Majority · 6
- Harold Hitz Burton · delivered the opinion of the Court
- Earl Warren
- Felix Frankfurter
- Hugo Lafayette Black
- Sherman Minton
- Tom C. Clark
Dissenting · 2
- Stanley Forman Reed · filed a dissenting opinion
- William Orville Douglas
“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.
- Humes v. United States · 276 U.S. 487 (1928)
- United States v. Provident Trust Co. · 291 U.S. 272 (1934)
- Ithaca Trust Co. v. United States · 279 U.S. 151 (1929)
- Henslee v. Union Planters National Bank & Trust Co. · 335 U.S. 595 (1949)
- Merchants Nat. Bank of Boston v. Commissioner · 320 U.S. 256 (1943)
- Robinette v. Helvering · 318 U.S. 184 (1943)
- United States v. American Trucking Associations · 310 U.S. 534 (1940)
- Commissioner v. South Texas Lumber Co. · 333 U.S. 496 (1948)
- Crane v. Commissioner · 331 U.S. 1 (1947)
- Helvering v. R. J. Reynolds Tobacco Co. · 306 U.S. 110 (1939)
- United States v. Stewart · 311 U.S. 60 (1940)
- Commissioner v. Jacobson · 336 U.S. 28 (1949)
- Edwards v. Slocum · 264 U.S. 61 (1924)
- Helvering v. Wilshire Oil Co. · 308 U.S. 90 (1939)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Red Lion Broadcasting Co. v. Federal Communications Commission · 395 U.S. 367 (1969)
- Bates v. United States · 522 U.S. 23 (1997)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Harold Hitz Burton’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).