Commissioner of Internal Revenue v. Acker
361 U.S. 87 · Decided November 16, 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
Commissioner of Internal Revenue v. Acker was decided on November 16, 1959 by a vote of 6–3. 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
- 361 U.S. 87 · 80 S. Ct. 144 · 4 L. Ed. 2d 127 · 1959 U.S. LEXIS 1891
- Docket number
- 13
- Decided
- November 16, 1959
- Argued
- October 19, 1959
- 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
- 6–3
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Felix Frankfurter | Dissent | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Dissent | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | Wrote an opinion |
| Justice Potter Stewart | Majority |
Full case caption
Commissioner of Internal Revenue v. Acker
SCDB identifiers: case 1959-005, docket 1959-005-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Price
- Flora v. United States
- Commissioner of Internal Revenue v. Hansen et Ux.
- United States v. Manufacturers National Bank of Detroit
- Cory Corporation v. Sauber
- Parsons v. Smith
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
- Aquilino v. United States
- United States v. Durham Lumber Co.
- Cammarano et Ux. v. United States
- Peurifoy v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. Price
- Flora v. United States
- United States v. Manufacturers National Bank of Detroit
- United States v. Brosnan
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
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