Commissioner of Internal Revenue v. Hansen et Ux.
Decided June 22, 1959. Charles Evans Whittaker delivered the opinion of the Court.
Docket 380 · 360 U.S. 446 (1959) · Cited 410 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.
Majority · 7
- Charles Evans Whittaker · delivered the opinion of the Court
- Earl Warren
- Felix Frankfurter
- John Marshall Harlan
- Potter Stewart
- Tom C. Clark
- William Joseph Brennan Jr.
Dissenting · 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.
- Spring City Foundry Co. v. Commissioner · 292 U.S. 182 (1934)
- Security Flour Mills Co. v. Commissioner · 321 U.S. 281 (1944)
- Commissioner v. Court Holding Co. · 324 U.S. 331 (1945)
- Old Colony Trust Co. v. Commissioner · 279 U.S. 716 (1929)
- Automobile Club of Mich. v. Commissioner · 353 U.S. 180 (1957)
- Lucas v. American Code Co. · 280 U.S. 445 (1930)
- Brown v. Helvering · 291 U.S. 193 (1934)
- Douglas v. Willcuts · 296 U.S. 1 (1935)
- Weiss v. Stearn · 265 U.S. 242 (1924)
- Helvering v. F. & R. Lazarus & Co. · 308 U.S. 252 (1939)
- Bowers v. Kerbaugh-Empire Co. · 271 U.S. 170 (1926)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Thor Power Tool Co. v. Commissioner · 439 U.S. 522 (1979)
- United States v. Catto · 384 U.S. 102 (1966)
- United States v. Davis · 370 U.S. 65 (1962)
- Schulde v. Commissioner · 372 U.S. 128 (1963)
- United States v. Hughes Properties, Inc. · 476 U.S. 593 (1986)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Charles Evans Whittaker’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).