United States v. Lewis
Decided March 26, 1951. Hugo Lafayette Black delivered the opinion of the Court.
Docket 347 · 340 U.S. 590 (1951) · Cited 234 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 8–1.
Majority · 8
- Hugo Lafayette Black · delivered the opinion of the Court
- Felix Frankfurter
- Frederick Moore Vinson
- Harold Hitz Burton
- Robert Houghwout Jackson
- Sherman Minton
- Stanley Forman Reed
- Tom C. Clark
Dissenting · 1
- William Orville Douglas · 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.
- North American Oil Consolidated v. Burnet · 286 U.S. 417 (1932)
- Freuler v. Helvering · 291 U.S. 35 (1934)
- Commissioner v. Wilcox · 327 U.S. 404 (1946)
- Burnet v. Sanford & Brooks Co. · 282 U.S. 359 (1931)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- James v. United States · 366 U.S. 213 (1961)
- Arrowsmith v. Commissioner · 344 U.S. 6 (1952)
- United States v. Skelly Oil Co. · 394 U.S. 678 (1969)
- Healy v. Commissioner · 345 U.S. 278 (1953)
- American Automobile Assn. v. United States · 367 U.S. 687 (1961)
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).