Commissioner of Internal Revenue v. Stidger et Ux.
386 U.S. 287 · Decided March 20, 1967 · 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. Stidger et Ux. was decided on March 20, 1967 by a vote of 6–3. 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 of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 386 U.S. 287 · 87 S. Ct. 1065 · 18 L. Ed. 2d 53 · 1967 U.S. LEXIS 2986
- Docket number
- 173
- Decided
- March 20, 1967
- Argued
- January 16, 1967
- 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
- 6–3
- Majority opinion
- Earl Warren
- 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 | Dissent | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | Wrote an opinion |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Abe Fortas | Dissent |
Full case caption
Commissioner of Internal Revenue v. Stidger et Ux.
SCDB identifiers: case 1966-065, docket 1966-065-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- United States v. Correll et Ux.
- Commissioner of Internal Revenue v. Tellier et Ux.
- United States v. Gilmore et Ux.
- United States v. Patrick
- Rudolph et Ux. v. United States
- United States v. Davis
Cases on the same legal provision: Internal Revenue Code
- Northeastern Pennsylvania National Bank & Trust Co. v. United States
- United States v. Equitable Life Assurance Society of the United States
- Marchetti v. United StatesAltered precedentLaw held unconstitutional
- Grosso v. United StatesLaw held unconstitutional
- United States v. Catto
- United States v. Habig
Same Term, same area (Federal Taxation)
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