Commissioner of Internal Revenue v. Jacobson
Decided January 17, 1949. Harold Hitz Burton delivered the opinion of the Court.
Docket 32 · 336 U.S. 28 (1949) · Cited 341 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 7–2.
Majority · 6
- Harold Hitz Burton · delivered the opinion of the Court
- Felix Frankfurter
- Frank Murphy
- Frederick Moore Vinson
- Hugo Lafayette Black
- Robert Houghwout Jackson
Concurring · 1
- Wiley Blount Rutledge · filed a concurring opinion
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.
- Helvering v. American Dental Co. · 318 U.S. 322 (1943)
- United States v. Kirby Lumber Co · 284 U.S. 1 (1931)
- Old Colony Trust Co. v. Commissioner · 279 U.S. 716 (1929)
- Douglas v. Willcuts · 296 U.S. 1 (1935)
- Helvering v. Stockholms Enskilda Bank · 293 U.S. 84 (1934)
- Bogardus v. Commissioner · 302 U.S. 34 (1937)
- Irwin v. Gavit · 268 U.S. 161 (1925)
- Helvering v. American Chicle Co. · 291 U.S. 426 (1934)
- United States v. Boston & Maine Railroad · 279 U.S. 732 (1929)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Commissioner v. Glenshaw Glass Co. · 348 U.S. 426 (1955)
- James v. United States · 366 U.S. 213 (1961)
- United States v. Centennial Savings Bank FSB · 499 U.S. 573 (1991)
- United States v. Burke · 504 U.S. 229 (1992)
- Bingler v. Johnson · 394 U.S. 741 (1969)
- Commissioner v. Schleier · 515 U.S. 323 (1995)
- Commissioner v. Tufts · 461 U.S. 300 (1983)
- Commissioner v. Estate of Sternberger · 348 U.S. 187 (1955)
- Commissioner v. Banks · 543 U.S. 426 (2005)
- Commissioner v. Kowalski · 434 U.S. 77 (1977)
- Moore v. United States · 602 U.S. 572 (2024)
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).