Commissioner of Internal Revenue v. Munter
331 U.S. 210 · Decided May 5, 1947 · 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. Munter was decided on May 5, 1947 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Hugo L. Black 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
- 331 U.S. 210 · 67 S. Ct. 1175 · 91 L. Ed. 1441 · 1947 U.S. LEXIS 2994
- Docket number
- 674
- Decided
- May 5, 1947
- Argued
- April 10, 1947
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Hugo L. Black
- Opinion assigned by
- Fred M. Vinson
- 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 | Wrote an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Commissioner of Internal Revenue v. Munter
SCDB identifiers: case 1946-097, docket 1946-097-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Crane v. Commissioner of Internal Revenue
- United States v. Ogilvie Hardware Co., Inc.
- McWilliams v. Commissioner of Internal Revenue
- United States v. Silk
- Bazley v. Commissioner of Internal Revenue
- Bartels v. Birmingham
Cases on the same legal provision: Internal Revenue Code
- Henslee v. Union Planters National Bank & Trust Co.
- United States v. Benedict
- United States v. Sanchez
- United States v. Security Trust & Savings Bank
- Harris v. Commissioner of Internal Revenue
- Lilly v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Rothensies v. Electric Storage Battery Co.
- Illinois ex Rel. Gordon v. Campbell
- United States Department of Agriculture v. Remund
- United States v. Ogilvie Hardware Co., Inc.
- Crane v. Commissioner of Internal Revenue
- McWilliams v. Commissioner of Internal Revenue
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