Manning, Collector of Internal Revenue, v. Seeley Tube & Box Co.
Decided February 6, 1950. Frederick Moore Vinson delivered the opinion of the Court.
Docket 70 · 338 U.S. 561 (1950) · Cited 197 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 8–0.
Majority · 8
- Frederick Moore Vinson · delivered the opinion of the Court
- Felix Frankfurter
- Harold Hitz Burton
- Hugo Lafayette Black
- Robert Houghwout Jackson
- Sherman Minton
- Stanley Forman Reed
- 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.
- Billings v. United States · 232 U.S. 261 (1914)
- Rodgers v. United States · 332 U.S. 371 (1947)
- City of New York v. Saper · 336 U.S. 328 (1949)
- United States v. Childs · 266 U.S. 304 (1924)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Lewyt Corp. v. Commissioner · 349 U.S. 237 (1955)
- Libson Shops, Inc., v. Koehler, District Director of Internal Revenue · 353 U.S. 382 (1957)
- 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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Frederick Moore Vinson’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).