Cammarano et Ux. v. United States
358 U.S. 498 · Decided February 24, 1959 · 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
Cammarano et Ux. v. United States was decided on February 24, 1959 unanimously (9–0). The Court affirmed the lower court's decision. Justice John M. Harlan II wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 358 U.S. 498 · 79 S. Ct. 524 · 3 L. Ed. 2d 462 · 1959 U.S. LEXIS 1924
- Docket number
- 29
- Decided
- February 24, 1959
- Argued
- November 19, 1958
- 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
- 9–0 (unanimous)
- Majority opinion
- John M. Harlan II
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 | Concurrence | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | |
| Justice Potter Stewart | Majority |
Full case caption
Cammarano et Ux. v. United States
SCDB identifiers: case 1958-043, docket 1958-043-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Peurifoy v. Commissioner of Internal Revenue
- Fidelity-Philadelphia Trust Co. v. Smith
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
- Dayton Rubber Co. v. Cordovan Associates, Inc.
- United States v. Calamaro
Cases on the same legal provision: Internal Revenue Code
- Sims v. United States
- Parsons v. Smith
- Commissioner of Internal Revenue v. Hansen et Ux.
- The Colony, Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Stern
- United States v. Bess
Same Term, same area (Federal Taxation)
- Peurifoy v. Commissioner of Internal Revenue
- Sims v. United States
- Parsons v. Smith
- Commissioner of Internal Revenue v. Hansen et Ux.
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