Enochs, District Director of Internal Revenue, v. Williams Packing & Navigation Co., Inc.

Decided May 28, 1962. Earl Warren delivered the opinion of the Court.

Docket 493 · 370 U.S. 1 (1962) · Cited 1,037 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 8–0.

“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.

• United States v. Silk · 331 U.S. 704 (1947)
• Great Lakes Dredge & Dock Co. v. Huffman · 319 U.S. 293 (1943)
• Matthews v. Rodgers · 284 U.S. 521 (1932)
• Miller v. Standard Nut Margarine Co. of Fla. · 284 U.S. 498 (1932)
• Hill v. Wallace · 259 U.S. 44 (1922)
• Dows v. City of Chicago · 78 U.S. 108 (1871)
• Snyder v. Marks · 109 U.S. 189 (1883)
• Allen v. Regents of the University System · 304 U.S. 439 (1938)

Cited by

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

• Bob Jones University v. Simon · 416 U.S. 725 (1974)
• South Carolina v. Regan · 465 U.S. 367 (1984)
• Alexander v. \Americans United\" Inc." · 416 U.S. 752 (1974)
• Commissioner v. Shapiro · 424 U.S. 614 (1976)
• United States v. Clintwood Elkhorn Mining Co. · 553 U.S. 1 (2008)
• SAMUELS Et Al. v. MACKELL, DISTRICT ATTORNEY OF QUEENS COUNTY, Et Al. · 401 U.S. 66 (1971)
• United States v. American Friends Service Committee · 419 U.S. 7 (1974)
• United States v. Janis · 428 U.S. 433 (1976)
• National Federation of Independent Business v. Sebelius · 567 U.S. 519 (2012)
• Hibbs v. Winn · 542 U.S. 88 (2004)
• Laing v. United States · 423 U.S. 161 (1976)

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).