Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
Decided March 7, 1966. Earl Warren delivered the opinion of the Court.
Docket 23 · 383 U.S. 272 (1966) · Cited 134 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.
Majority · 6
- Earl Warren · delivered the opinion of the Court
- Abe Fortas
- John Marshall Harlan
- Potter Stewart
- William Joseph Brennan Jr.
- William Orville Douglas
Dissenting · 3
- Byron Raymond White · filed a dissenting opinion
- Hugo Lafayette Black
- Tom C. Clark
“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.
- Massey Motors, Inc. v. United States · 364 U.S. 92 (1960)
- United States v. Ludey · 274 U.S. 295 (1927)
- Detroit Edison Co. v. Commissioner · 319 U.S. 98 (1943)
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal Revenue · 319 U.S. 523 (1943)
- Hertz Corp. v. United States · 364 U.S. 122 (1960)
- Dixon v. United States · 381 U.S. 68 (1965)
- Commissioner v. Glenshaw Glass Co. · 348 U.S. 426 (1955)
- Automobile Club of Mich. v. Commissioner · 353 U.S. 180 (1957)
- Higgins v. Commissioner · 312 U.S. 212 (1941)
- Helvering v. Winmill · 305 U.S. 79 (1938)
- Cammarano v. United States · 358 U.S. 498 (1959)
- Helvering v. Reynolds · 313 U.S. 428 (1941)
- United States v. Leslie Salt Co. · 350 U.S. 383 (1956)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- United States v. Correll · 389 U.S. 299 (1967)
- Federal Trade Commission v. Dean Foods Co. · 384 U.S. 597 (1966)
- Securities & Exchange Commission v. Sloan · 436 U.S. 103 (1978)
- Commissioner v. Idaho Power Co. · 418 U.S. 1 (1974)
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).