Rutkin v. United States

Decided March 24, 1952. Harold Hitz Burton delivered the opinion of the Court.

Docket 195 · 343 U.S. 130 (1952) · Cited 360 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 5–4.

“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.

• Commissioner v. Wilcox · 327 U.S. 404 (1946)
• United States v. Sullivan · 274 U.S. 259 (1927)
• Spies v. United States · 317 U.S. 492 (1943)
• Erie Railroad v. Tompkins · 304 U.S. 64 (1938)
• Connally v. General Construction Co. · 269 U.S. 385 (1926)
• Helvering v. Clifford · 309 U.S. 331 (1940)
• Eisner v. MacOmber · 252 U.S. 189 (1920)
• Corliss v. Bowers · 281 U.S. 376 (1930)
• Johnson v. United States · 318 U.S. 189 (1943)
• United States v. Lanza · 260 U.S. 377 (1922)
• City of Trenton v. New Jersey · 262 U.S. 182 (1923)
• Douglas v. Willcuts · 296 U.S. 1 (1935)
• Helvering v. Stockholms Enskilda Bank · 293 U.S. 84 (1934)
• Irwin v. Gavit · 268 U.S. 161 (1925)
• Burnet v. Wells · 289 U.S. 670 (1933)
• Jerome v. United States · 318 U.S. 101 (1943)
• Bowers v. Kerbaugh-Empire Co. · 271 U.S. 170 (1926)
• United States v. Safety Car Heating & Lighting Co. · 297 U.S. 88 (1936)
• Helvering v. Midland Mutual Life Insurance · 300 U.S. 216 (1937)
• Helvering v. Bruun · 309 U.S. 461 (1940)

Cited by

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

• James v. United States · 366 U.S. 213 (1961)
• Commissioner v. First Security Bank of Utah, N. A. · 405 U.S. 394 (1972)
• Murphy v. Waterfront Commission of New York Harbor · 378 U.S. 52 (1964)
• Commissioner v. Glenshaw Glass Co. · 348 U.S. 426 (1955)
• Bartkus v. Illinois · 359 U.S. 121 (1959)
• Woodby v. Immigration & Naturalization Service · 385 U.S. 276 (1966)
• Radovich v. National Football League · 352 U.S. 445 (1957)
• Healy v. Commissioner · 345 U.S. 278 (1953)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

Explore from here

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).