Simonson, Trustee in Bankruptcy, et al. v. Granquist, District Director of Internal Revenue, et al.
Decided March 5, 1962. Hugo Lafayette Black delivered the opinion of the Court.
Docket 83 · 369 U.S. 38 (1962) · Cited 114 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 7–2.
Majority · 7
- Hugo Lafayette Black · delivered the opinion of the Court
- Charles Evans Whittaker
- Earl Warren
- Potter Stewart
- Tom C. Clark
- William Joseph Brennan Jr.
- William Orville Douglas
Dissenting · 2
- Felix Frankfurter · filed a dissenting opinion
- John Marshall Harlan
“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.
- Gardner v. New Jersey · 329 U.S. 565 (1947)
- United States v. Childs · 266 U.S. 304 (1924)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Nicholas v. United States · 384 U.S. 678 (1966)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Hugo Lafayette Black’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).