Illinois Ex Rel. Gordon, Director of Labor, v. Campbell, Collector of Internal Revenue
Decided December 23, 1946. Wiley Blount Rutledge delivered the opinion of the Court.
Docket 35 · 329 U.S. 362 (1946) · Cited 176 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 · 7
- Wiley Blount Rutledge · delivered the opinion of the Court
- Felix Frankfurter
- Frank Murphy
- Frederick Moore Vinson
- Harold Hitz Burton
- Hugo Lafayette Black
- William Orville Douglas
Dissenting · 2
- Robert Houghwout Jackson
- Stanley Forman Reed · filed a dissenting opinion
“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. Texas · 314 U.S. 480 (1941)
- United States v. Waddill, Holland & Flinn, Inc. · 323 U.S. 353 (1945)
- New York v. MacLay · 288 U.S. 290 (1933)
- County of Spokane v. United States · 279 U.S. 80 (1929)
- Helvering v. Davis · 301 U.S. 619 (1937)
- Price v. United States · 269 U.S. 492 (1926)
- United States v. Oklahoma · 261 U.S. 253 (1923)
- Duparquet Huot & Moneuse Co. v. Evans · 297 U.S. 216 (1936)
- Steward MacHine Co. v. Davis · 301 U.S. 548 (1937)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Massachusetts v. United States · 333 U.S. 611 (1948)
- United States v. Security Trust & Savings Bank · 340 U.S. 47 (1950)
- United States v. Gilbert Associates, Inc. · 345 U.S. 361 (1953)
- United States v. Vermont · 377 U.S. 351 (1964)
- United States v. Estate of Romani · 523 U.S. 517 (1998)
- New Hampshire v. Maine · 532 U.S. 742 (2001)
- Aquilino v. United States · 363 U.S. 509 (1960)
- United States v. City of New Britain · 347 U.S. 81 (1954)
- United States v. Acri · 348 U.S. 211 (1955)
- United States v. Scovil · 348 U.S. 218 (1955)
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).