Commissioner of Internal Revenue v. Estate of Sternberger

348 U.S. 187 · Decided January 10, 1955 · Supreme Court of the United States

At a glance

Commissioner of Internal Revenue v. Estate of Sternberger was decided on January 10, 1955 by a vote of 6–2. The Court reversed the lower court's decision. Justice Harold H. Burton 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

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Commissioner of Internal Revenue v. Estate of Sternberger, Chase National Bank of New York, Executor

SCDB identifiers: case 1954-021, docket 1954-021-01.

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Cases on the same legal provision: Internal Revenue Code

• United States v. Scovil
  348 U.S. 218Decided January 10, 19558–0Sherman Minton
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  348 U.S. 254Decided January 31, 19556–2Harold H. Burton
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  348 U.S. 121Decided December 6, 19548–0Tom C. Clark
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  348 U.S. 142Decided December 6, 19548–0Tom C. Clark
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  348 U.S. 147Decided December 6, 19548–0Tom C. Clark
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  348 U.S. 160Decided December 6, 19547–1Tom C. Clark

Same Term, same area (Federal Taxation)

• United States v. Calderon
  348 U.S. 160Decided December 6, 19547–1Tom C. Clark
• United States v. Acri
  348 U.S. 211Decided January 10, 19558–0Sherman Minton
• United States v. Liverpool & London & Globe Insurance Co., Ltd.
  348 U.S. 215Decided January 10, 19558–0Sherman Minton
• United States v. Scovil
  348 U.S. 218Decided January 10, 19558–0Sherman Minton
• United States v. Koppers Company, Inc.
  348 U.S. 254Decided January 31, 19556–2Harold H. Burton
• Marcelle v. Estate of Lupia
  348 U.S. 956Decided March 7, 19558–0Per curiam

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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