Corn Products Refining Co. v. Commissioner of Internal Revenue
350 U.S. 46 · Decided November 7, 1955 · Supreme Court of the United States
At a glance
Corn Products Refining Co. v. Commissioner of Internal Revenue was decided on November 7, 1955 unanimously (8–0). The Court affirmed the lower court's decision. Justice Tom C. Clark 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
- 350 U.S. 46 · 76 S. Ct. 20 · 100 L. Ed. 2d 29 · 1955 U.S. LEXIS 1504
- Docket number
- 20
- Decided
- November 7, 1955
- Argued
- October 18, 1955
- 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
- 8–0 (unanimous)
- Majority opinion
- Tom C. Clark
- 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 | Majority | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | Wrote an opinion |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority |
Did not participate: John M. Harlan II.
Full case caption
Corn Products Refining Co. v. Commissioner of Internal Revenue
SCDB identifiers: case 1955-005, docket 1955-005-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Anderson
- Commissioner of Internal Revenue v. Southwest Exploration Co.
- United States v. Leslie Salt Co.
- Millinery Center Building Corp. v. Commissioner of Internal Revenue
- Murdock Acceptance Corp. v. United States
- United States v. Olympic Radio & Television, Inc.
Cases on the same legal provision: Internal Revenue Code
- Berra v. United States
- Commissioner of Internal Revenue v. Lobue
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Scovil
- Holland et Ux. v. United States
- Friedberg v. United States
Same Term, same area (Federal Taxation)
- United States v. Anderson
- Commissioner of Internal Revenue v. Southwest Exploration Co.
- United States v. Leslie Salt Co.
- Millinery Center Building Corp. v. Commissioner of Internal Revenue
- Murdock Acceptance Corp. v. United States
- Commissioner of Internal Revenue v. Lobue
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