Commissioner of Internal Revenue v. Glenshaw Glass Co.

Decided March 28, 1955. Earl Warren delivered the opinion of the Court.

Docket 199 · 348 U.S. 426 (1955) · Cited 1,324 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 7–1.

“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.

• Eisner v. MacOmber · 252 U.S. 189 (1920)
• Commissioner v. Jacobson · 336 U.S. 28 (1949)
• Helvering v. Bruun · 309 U.S. 461 (1940)
• Helvering v. Clifford · 309 U.S. 331 (1940)
• Hazel-Atlas Glass Co. v. Hartford-Empire Co. · 322 U.S. 238 (1944)
• United States v. Kirby Lumber Co · 284 U.S. 1 (1931)
• Doyle v. Mitchell Brothers Co. · 247 U.S. 179 (1918)
• Douglas v. Willcuts · 296 U.S. 1 (1935)
• Helvering v. Stockholms Enskilda Bank · 293 U.S. 84 (1934)
• Irwin v. Gavit · 268 U.S. 161 (1925)
• Rutkin v. United States · 343 U.S. 130 (1952)
• Koshland v. Helvering · 298 U.S. 441 (1936)
• Stratton's Independence, Ltd. v. Howbert · 231 U.S. 399 (1913)
• Hartford-Empire Co. v. United States · 323 U.S. 386 (1945)
• Helvering v. Wilshire Oil Co. · 308 U.S. 90 (1939)
• Robertson v. United States · 343 U.S. 711 (1952)
• Helvering v. Midland Mutual Life Insurance · 300 U.S. 216 (1937)

Cited by

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

• United States v. Kaiser · 363 U.S. 299 (1960)
• Commissioner v. Kowalski · 434 U.S. 77 (1977)
• Lukhard v. Reed · 481 U.S. 368 (1987)
• James v. United States · 366 U.S. 213 (1961)
• Moore v. United States · 602 U.S. 572 (2024)
• National Labor Relations Board v. Bell Aerospace Co. · 416 U.S. 267 (1974)
• Hanover Shoe, Inc. v. United Shoe MacHinery Corp. · 392 U.S. 481 (1968)
• United States v. Burke · 504 U.S. 229 (1992)
• Commissioner v. Schleier · 515 U.S. 323 (1995)
• Commissioner v. LoBue · 351 U.S. 243 (1956)
• Norfolk & Western Railway Co. v. Liepelt · 444 U.S. 490 (1980)
• Cammarano v. United States · 358 U.S. 498 (1959)
• United States v. Calamaro · 354 U.S. 351 (1957)
• Dickman v. Commissioner · 465 U.S. 330 (1984)
• Commissioner v. Banks · 543 U.S. 426 (2005)
• Fribourg Navigation Co. v. Commissioner · 383 U.S. 272 (1966)
• Commissioner v. Indianapolis Power & Light Co. · 493 U.S. 203 (1990)

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).