Freeman, Trustee, v. Hewit, Director of Gross Income Tax Division

Decided December 16, 1946. Felix Frankfurter delivered the opinion of the Court.

Docket 3 · 329 U.S. 249 (1946) · Cited 388 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 6–3.

“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.

• J. D. Adams Manufacturing Co. v. Storen · 304 U.S. 307 (1938)
• Western Live Stock v. Bureau of Revenue · 303 U.S. 250 (1938)
• McGoldrick v. Berwind-White Coal Mining Co. · 309 U.S. 33 (1940)
• Nippert v. City of Richmond · 327 U.S. 416 (1946)
• Gwin, White & Prince, Inc. v. Henneford · 305 U.S. 434 (1939)
• Galveston, Harrisburg & San Antonio Railway Co. v. Texas · 210 U.S. 217 (1908)
• McLeod v. J. E. Dilworth Co. · 322 U.S. 327 (1944)
• General Trading Co. v. State Tax Commission of Iowa · 322 U.S. 335 (1944)
• United States Express Co. v. Minnesota · 223 U.S. 335 (1912)
• Robbins v. Shelby County Taxing District · 120 U.S. 489 (1887)
• Prudential Insurance v. Benjamin · 328 U.S. 408 (1946)
• Pullman's Palace Car Co. v. Pennsylvania · 141 U.S. 18 (1891)
• Northwest Airlines, Inc. v. Minnesota · 322 U.S. 292 (1944)
• UTAH POWER & LIGHT CO. v. PFOST, COMMISSIONER OF LAW ENFORCEMENT, Et Al. · 286 U.S. 165 (1932)
• Postal Telegraph Cable Co. v. Adams · 155 U.S. 688 (1895)
• Morgan v. Virginia · 328 U.S. 373 (1946)
• Wisconsin & Michigan Railway Co. v. Powers · 191 U.S. 379 (1903)
• Nelson v. Sears, Roebuck & Co. · 312 U.S. 359 (1941)
• Best & Co. v. Maxwell · 311 U.S. 454 (1940)
• California v. Thompson · 313 U.S. 109 (1941)
• Union Brokerage Co. v. Jensen · 322 U.S. 202 (1944)
• Puget Sound Stevedoring Co. v. State Tax Commission · 302 U.S. 90 (1937)
• Gibbons v. Ogden · 22 U.S. 1 (1824)
• Ford Motor Co. v. Department of Treasury · 323 U.S. 459 (1945)
• The Minnesota Rate Cases · 230 U.S. 352 (1913)
• Wisconsin v. J. C. Penney Co. · 311 U.S. 435 (1941)
• Henneford v. Silas Mason Co. · 300 U.S. 577 (1937)
• Curry v. McCanless · 307 U.S. 357 (1939)
• Blackstone v. Miller · 188 U.S. 189 (1903)
• Nashville, Chattanooga & St. Louis Railway v. Browning · 310 U.S. 362 (1940)

Cited by

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

• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• Quill Corp. v. North Dakota Ex Rel. Heitkamp · 504 U.S. 298 (1992)
• Northwestern States Portland Cement Co. v. Minnesota · 358 U.S. 450 (1959)
• Spector Motor Service, Inc. v. O'Connor · 340 U.S. 602 (1951)
• Department of Revenue v. Ass'n of Washington Stevedoring Companies · 435 U.S. 734 (1978)
• Memphis Natural Gas Co. v. Stone · 335 U.S. 80 (1948)
• Oklahoma Tax Commission v. Jefferson Lines, Inc. · 514 U.S. 175 (1995)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)
• Boston Stock Exchange v. State Tax Commission · 429 U.S. 318 (1977)
• Tyler Pipe Industries, Inc. v. Washington State Department of Revenue · 483 U.S. 232 (1987)
• Great Atlantic & Pacific Tea Co. v. Cottrell · 424 U.S. 366 (1976)
• Central Greyhound Lines, Inc. v. Mealey · 334 U.S. 653 (1948)
• Hunt v. Washington State Apple Advertising Commission · 432 U.S. 333 (1977)
• H. P. Hood & Sons, Inc. v. Du Mond · 336 U.S. 525 (1949)
• American Trucking Assns., Inc. v. Scheiner · 483 U.S. 266 (1987)
• Armco Inc. v. Hardesty · 467 U.S. 638 (1984)
• Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc. · 405 U.S. 707 (1972)
• Anderson v. Liberty Lobby, Inc. · 477 U.S. 242 (1986)
• Edgar v. Mite Corp. · 457 U.S. 624 (1982)
• Mobil Oil Corp. v. Commissioner of Taxes of Vt. · 445 U.S. 425 (1980)
• Commonwealth Edison Co. v. Montana · 453 U.S. 609 (1981)
• National Bellas Hess, Inc. v. Department of Revenue · 386 U.S. 753 (1967)
• General Motors Corp. v. Washington · 377 U.S. 436 (1964)
• Braniff Airways, Inc. v. Nebraska State Board of Equalization & Assessment · 347 U.S. 590 (1954)
• Westinghouse Electric Corp. v. Tully · 466 U.S. 388 (1984)
• International Harvester Co. v. Evatt · 329 U.S. 416 (1947)
• Independent Warehouses, Inc. v. Scheele · 331 U.S. 70 (1947)

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).