Automobile Club of Michigan v. Commissioner of Internal Revenue
353 U.S. 180 · Decided April 22, 1957 · Supreme Court of the United States
At a glance
Automobile Club of Michigan v. Commissioner of Internal Revenue was decided on April 22, 1957 by a vote of 5–3. The Court affirmed the lower court's decision. Justice William J. Brennan Jr. 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
- 353 U.S. 180 · 77 S. Ct. 707 · 1 L. Ed. 2d 746 · 1957 U.S. LEXIS 1724
- Docket number
- 89
- Decided
- April 22, 1957
- Argued
- March 6, 1957
- 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
- 5–3
- Majority opinion
- William J. Brennan Jr.
- 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 | Majority | |
| Justice Harold H. Burton | Dissent | Wrote an opinion |
| Justice Tom C. Clark | Dissent | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
Did not participate: Charles E. Whittaker.
Full case caption
Automobile Club of Michigan v. Commissioner of Internal Revenue
SCDB identifiers: case 1956-072, docket 1956-072-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Haynes et Ux. v. United States
- Libson Shops, Inc. v. Koehler
- Lasky et Vir v. Commissioner of Internal Revenue.
- United States v. Allen-Bradley Co.
- National Lead Co. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Sullivan
Cases on the same legal provision: Internal Revenue Code
- Achilli v. United States
- United States v. Calamaro
- Putnam et Ux. v. Commissioner of Internal Revenue
- United States v. R. F. Ball Construction Co., Inc.
- Commissioner of Internal Revenue v. Lobue
- Berra v. United States
Same Term, same area (Federal Taxation)
- Putnam et Ux. v. Commissioner of Internal Revenue
- United States v. Allen-Bradley Co.
- National Lead Co. v. Commissioner of Internal Revenue
- Lasky et Vir v. Commissioner of Internal Revenue.
- Haynes et Ux. v. United States
- Libson Shops, Inc. v. Koehler
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