Squire, Collector of Internal Revenue, v. Capoeman et Ux.
Decided April 23, 1956. Earl Warren delivered the opinion of the Court.
Docket 134 · 351 U.S. 1 (1956) · Cited 301 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 7–1.
Majority · 7
- Earl Warren · delivered the opinion of the Court
- Felix Frankfurter
- Harold Hitz Burton
- Hugo Lafayette Black
- Sherman Minton
- Tom C. Clark
- William Orville Douglas
Dissenting · 1
- Stanley Forman Reed · filed a dissenting opinion
“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.
- Superintendent of Five Civilized Tribes v. Commissioner · 295 U.S. 418 (1935)
- Choteau v. Burnet · 283 U.S. 691 (1931)
- Carpenter v. Shaw · 280 U.S. 363 (1930)
- Board of County Commissioners v. Seber · 318 U.S. 705 (1943)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Mescalero Apache Tribe v. Jones · 411 U.S. 145 (1973)
- Chickasaw Nation v. United States · 534 U.S. 84 (2001)
- United States v. Mason · 412 U.S. 391 (1973)
- McClanahan v. Arizona State Tax Commission · 411 U.S. 164 (1973)
- County of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation · 502 U.S. 251 (1992)
- United States v. Mitchell · 463 U.S. 206 (1983)
- United States v. Mitchell · 445 U.S. 535 (1980)
- Morton v. Ruiz · 415 U.S. 199 (1974)
- Bryan v. Itasca County · 426 U.S. 373 (1976)
- Washington v. Confederated Bands & Tribes of the Yakima Indian Nation · 439 U.S. 463 (1979)
- Menominee Tribe of Indians v. United States · 391 U.S. 404 (1968)
- Oklahoma Tax Commission v. Chickasaw Nation · 515 U.S. 450 (1995)
- Hagen v. Utah · 510 U.S. 399 (1994)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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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).