United States v. Correll et Ux.

Decided December 11, 1967. Potter Stewart delivered the opinion of the Court.

Docket 113 · 389 U.S. 299 (1967) · Cited 747 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 5–3.

“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. Flowers · 326 U.S. 465 (1946)
• Helvering v. Winmill · 305 U.S. 79 (1938)
• Commissioner v. Stidger · 386 U.S. 287 (1967)
• Fribourg Navigation Co. v. Commissioner · 383 U.S. 272 (1966)

Cited by

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

• Central Illinois Public Service Co. v. United States · 435 U.S. 21 (1978)
• Commissioner v. Kowalski · 434 U.S. 77 (1977)
• United States v. Cleveland Indians Baseball Co. · 532 U.S. 200 (2001)
• United States v. Cartwright · 411 U.S. 546 (1973)
• National Muffler Dealers Assn., Inc. v. United States · 440 U.S. 472 (1979)
• Securities & Exchange Commission v. Sloan · 436 U.S. 103 (1978)
• Rowan Cos. v. United States · 452 U.S. 247 (1981)
• Commissioner v. Engle · 464 U.S. 206 (1984)
• Commissioner v. Portland Cement Co. of Utah · 450 U.S. 156 (1981)
• Fulman v. United States · 434 U.S. 528 (1978)
• Newark Morning Ledger Co. v. United States · 507 U.S. 546 (1993)
• Bob Jones University v. United States · 461 U.S. 574 (1983)
• United States v. Mauro · 436 U.S. 340 (1978)
• United States v. Burke · 504 U.S. 229 (1992)
• Bingler v. Johnson · 394 U.S. 741 (1969)
• United States v. Vogel Fertilizer Co. · 455 U.S. 16 (1982)
• Commissioner v. Tufts · 461 U.S. 300 (1983)
• Cottage Savings Assn. v. Commissioner · 499 U.S. 554 (1991)

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).