American Automobile Association v. United States
367 U.S. 687 · Decided June 19, 1961 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
American Automobile Association v. United States was decided on June 19, 1961 by a vote of 5–4. The Court affirmed the lower court's decision. Justice Tom C. Clark wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 367 U.S. 687 · 81 S. Ct. 1727 · 6 L. Ed. 2d 1109 · 1961 U.S. LEXIS 2105
- Docket number
- 288
- Decided
- June 19, 1961
- Argued
- April 17, 1961
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 5–4
- Majority opinion
- Tom C. Clark
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Tom C. Clark | Majority | Wrote an opinion |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Dissent | |
| Justice Potter Stewart | Dissent | Wrote an opinion |
Full case caption
American Automobile Association v. United States
SCDB identifiers: case 1960-134, docket 1960-134-01.
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Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Lester
- James v. United StatesAltered precedent
- United States v. Union Central Life Insurance Co.
- Commissioner of Internal Revenue v. Bilder
- United States v. Davis
- Aquilino v. United States
Same Term, same area (Federal Taxation)
- Dayton Rubber Co. v. Cordovan Associates, Inc.
- United States v. John Hancock Mutual Life Insurance Co.
- United States v. Hougham
- Knetsch et Ux. v. United States
- Meyer v. United States
- Small Business Administration v. McClellan
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error