Lewyt Corporation v. Commissioner of Internal Revenue
349 U.S. 237 · Decided May 23, 1955 · Supreme Court of the United States
At a glance
Lewyt Corporation v. Commissioner of Internal Revenue was decided on May 23, 1955 by a vote of 5–3. The Court affirmed the lower court's decision in part and reversed or vacated it in part. Justice William O. Douglas 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
- 349 U.S. 237 · 75 S. Ct. 736 · 99 L. Ed. 2d 1029 · 1955 U.S. LEXIS 1390
- Docket number
- 417
- Decided
- May 23, 1955
- Argued
- April 19, 1955
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed and reversed (or vacated) in part
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 5–3
- Majority opinion
- William O. Douglas
- 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 | Dissent | |
| Justice Felix Frankfurter | Dissent | Wrote an opinion |
| Justice William O. Douglas | Majority | Wrote an opinion |
| Justice Harold H. Burton | Dissent | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority |
Did not participate: John M. Harlan II.
Full case caption
Lewyt Corporation v. Commissioner of Internal Revenue
SCDB identifiers: case 1954-082, docket 1954-082-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Olympic Radio & Television, Inc.
- Commissioner of Internal Revenue v. Glenshaw Glass Co.
- General American Investors Co., Inc. v. Commissioner of Internal Revenue
- Marcelle v. Estate of Lupia
- United States v. Koppers Company, Inc.
- 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
- Berra v. United States
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