Bulova Watch Co., Inc. v. United States
365 U.S. 753 · Decided April 17, 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
Bulova Watch Co., Inc. v. United States was decided on April 17, 1961 by a vote of 8–1. The Court affirmed the lower court's decision. Justice Charles E. Whittaker 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
- 365 U.S. 753 · 81 S. Ct. 864 · 6 L. Ed. 2d 72 · 1961 U.S. LEXIS 2121
- Docket number
- 241
- Decided
- April 17, 1961
- Argued
- March 27, 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
- 8–1
- Majority opinion
- Charles E. Whittaker
- 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 | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | Wrote an opinion |
| Justice Potter Stewart | Majority |
Full case caption
Bulova Watch Co., Inc., v. United States
SCDB identifiers: case 1960-075, docket 1960-075-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Consolidated Edison Co. of New York, Inc.
- Jarecki v. G. D. Searle & Co.
- American Automobile Association v. United States
- Meyer v. United States
- Knetsch et Ux. v. United States
- Turnbow et Ux. v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- James v. United StatesAltered precedent
- Commissioner of Internal Revenue v. Lester
- United States v. Union Central Life Insurance Co.
- Aquilino v. United States
- United States v. Durham Lumber Co.
- Commissioner of Internal Revenue v. Duberstein et Ux.
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