Parsons et al. v. Smith, Former Collector of Internal Revenue
Decided April 6, 1959. Charles Evans Whittaker delivered the opinion of the Court.
Docket 218 · 359 U.S. 215 (1959) · Cited 137 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.
Majority · 9
“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.
- Palmer v. Bender · 287 U.S. 551 (1932)
- Helvering v. Bankline Oil Co. · 303 U.S. 362 (1938)
- Commissioner v. Southwest Exploration Co. · 350 U.S. 308 (1956)
- Anderson v. Helvering · 310 U.S. 404 (1940)
- United States v. Ludey · 274 U.S. 295 (1927)
- Helvering v. Elbe Oil Land Development Co. · 303 U.S. 372 (1938)
- Kirby Petroleum Co. v. Commissioner · 326 U.S. 599 (1946)
- Helvering v. Twin Bell Oil Syndicate · 293 U.S. 312 (1934)
- Helvering v. O'DONNELL · 303 U.S. 370 (1938)
- Burton-Sutton Oil Co. v. Commissioner · 328 U.S. 25 (1946)
- Thomas v. Perkins · 301 U.S. 655 (1937)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
Explore from here
Charles Evans Whittaker’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 2026-07-04. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).