Jarecki, Former Collector of Internal Revenue, et al. v. G. D. Searle & Co.

Decided June 12, 1961. Earl Warren delivered the opinion of the Court.

Docket 151 · 367 U.S. 303 (1961) · Cited 518 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 9–0.

“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. Menasche · 348 U.S. 528 (1955)
• Neal v. Clark · 95 U.S. 704 (1878)

Cited by

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

• Ali v. Federal Bureau of Prisons · 552 U.S. 214 (2008)
• Graham County Soil & Water Conservation District v. United States Ex Rel. Wilson · 559 U.S. 280 (2010)
• Maracich v. Spears · 570 U.S. 48 (2013)
• McDonnell v. United States · 579 U.S. 550 (2016)
• United States v. Williams · 553 U.S. 285 (2008)
• James v. United States · 550 U.S. 192 (2007)
• Cipollone v. Liggett Group, Inc. · 505 U.S. 504 (1992)
• Massachusetts Mutual Life Insurance v. Russell · 473 U.S. 134 (1985)
• United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd. · 484 U.S. 365 (1988)
• Fidelity Federal Savings & Loan Ass'n v. De La Cuesta · 458 U.S. 141 (1982)
• Gustafson v. Alloyd Co. · 513 U.S. 561 (1995)
• Brown v. Gardner · 513 U.S. 115 (1994)
• Jones v. United States · 527 U.S. 373 (1999)
• Kungys v. United States · 485 U.S. 759 (1988)
• United States v. Burke · 504 U.S. 229 (1992)
• Dolan v. United States Postal Service · 546 U.S. 481 (2006)
• Babbitt v. Sweet Home Chapter, Communities for Great Ore. · 515 U.S. 687 (1995)
• At&T Corp. v. Iowa Utilities Board · 525 U.S. 366 (1999)
• National Muffler Dealers Assn., Inc. v. United States · 440 U.S. 472 (1979)
• Weinberger v. Hynson, Westcott & Dunning, Inc. · 412 U.S. 609 (1973)
• American Textile Manufacturers Institute, Inc. v. Donovan · 452 U.S. 490 (1981)
• Washington State Department of Social & Health Services v. Guardianship Estate of Keffeler · 537 U.S. 371 (2003)
• General Dynamics Land Systems, Inc. v. Cline · 540 U.S. 581 (2004)
• Beecham v. United States · 511 U.S. 368 (1994)
• Dubin v. United States · 599 U.S. 110 (2023)
• United States v. Campos-Serrano · 404 U.S. 293 (1971)
• Fischer v. United States · 603 U.S. 480 (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).