Schlude et Ux. v. Commissioner of Internal Revenue

Decided February 18, 1963. Byron Raymond White delivered the opinion of the Court.

Docket 80 · 372 U.S. 128 (1963) · Cited 251 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.

• American Automobile Assn. v. United States · 367 U.S. 687 (1961)
• Automobile Club of Mich. v. Commissioner · 353 U.S. 180 (1957)
• Spring City Foundry Co. v. Commissioner · 292 U.S. 182 (1934)
• Commissioner v. Hansen · 360 U.S. 446 (1959)
• Pinellas Ice & Cold Storage Co. v. Commissioner · 287 U.S. 462 (1933)
• Continental Tie & Lumber Co. v. United States · 286 U.S. 290 (1932)

Cited by

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

• Thor Power Tool Co. v. Commissioner · 439 U.S. 522 (1979)
• Commissioner v. Idaho Power Co. · 418 U.S. 1 (1974)
• United States v. Catto · 384 U.S. 102 (1966)
• Commissioner v. Indianapolis Power & Light Co. · 493 U.S. 203 (1990)

Official text

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

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Byron Raymond White’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).