Lewyt Corporation v. Commissioner of Internal Revenue
Decided May 23, 1955. William Orville Douglas delivered the opinion of the Court.
Docket 417 · 349 U.S. 237 (1955) · Cited 158 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 5–3.
Majority · 5
- William Orville Douglas · delivered the opinion of the Court
- Earl Warren
- Hugo Lafayette Black
- Sherman Minton
- Tom C. Clark
Dissenting · 3
- Felix Frankfurter · filed a dissenting opinion
- Harold Hitz Burton
- Stanley Forman Reed
“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.
- Security Flour Mills Co. v. Commissioner · 321 U.S. 281 (1944)
- Manning v. Seeley Tube & Box Co. · 338 U.S. 561 (1950)
- Burnet v. Sanford & Brooks Co. · 282 U.S. 359 (1931)
- Dixie Pine Products Co. v. Commissioner · 320 U.S. 516 (1944)
- Bullen v. Wisconsin · 240 U.S. 625 (1916)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Village of Schaumburg v. Citizens for a Better Environment · 444 U.S. 620 (1980)
- United States v. Skelly Oil Co. · 394 U.S. 678 (1969)
- Libson Shops, Inc., v. Koehler, District Director of Internal Revenue · 353 U.S. 382 (1957)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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William Orville Douglas’s profile · All Supreme Court opinions · The Supreme Court
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).