Libson Shops, Inc., v. Koehler, District Director of Internal Revenue
Decided May 27, 1957. Harold Hitz Burton delivered the opinion of the Court.
Docket 64 · 353 U.S. 382 (1957) · Cited 242 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 7–1.
Majority · 7
- Harold Hitz Burton · delivered the opinion of the Court
- Earl Warren
- Felix Frankfurter
- Hugo Lafayette Black
- John Marshall Harlan
- Tom C. Clark
- William Joseph Brennan Jr.
Dissenting · 1
“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.
- New Colonial Ice Co. v. Helvering · 292 U.S. 435 (1934)
- Manning v. Seeley Tube & Box Co. · 338 U.S. 561 (1950)
- Lewyt Corp. v. Commissioner · 349 U.S. 237 (1955)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Bulova Watch Co. v. United States · 365 U.S. 753 (1961)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Harold Hitz Burton’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).