Commissioner of Internal Revenue v. Glenshaw Glass Co.
348 U.S. 426 · Decided March 28, 1955 · 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. Glenshaw Glass Co. was decided on March 28, 1955 by a vote of 7–1. The Court reversed the lower court's decision. Chief Justice Earl Warren 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
- 348 U.S. 426 · 75 S. Ct. 473 · 99 L. Ed. 2d 483 · 1955 U.S. LEXIS 1508
- Docket number
- 199
- Decided
- March 28, 1955
- Argued
- February 28, 1955
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–1
- Majority opinion
- Earl Warren
- 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 Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority | Wrote an opinion |
Did not participate: John M. Harlan II.
Full case caption
Commissioner of Internal Revenue v. Glenshaw Glass Co.
SCDB identifiers: case 1954-042, docket 1954-042-01.
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Other cases on “Federal taxation (Internal Revenue Code)”
- General American Investors Co., Inc. v. Commissioner of Internal Revenue
- Marcelle v. Estate of Lupia
- United States v. Koppers Company, Inc.
- United States v. Olympic Radio & Television, Inc.
- Lewyt Corporation v. Commissioner of Internal Revenue
- United States v. Calderon
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Scovil
- Holland et Ux. v. United States
- Friedberg v. United States
- Smith v. United States
- United States v. Dixon
Same Term, same area (Federal Taxation)
- United States v. Calderon
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Acri
- United States v. Liverpool & London & Globe Insurance Co., Ltd.
- United States v. Scovil
- United States v. Koppers Company, Inc.
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