National Lead Co. v. Commissioner of Internal Revenue
352 U.S. 313 · Decided January 22, 1957 · 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
National Lead Co. v. Commissioner of Internal Revenue was decided on January 22, 1957 unanimously (9–0). The Court affirmed the lower court's decision. 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
- 352 U.S. 313 · 77 S. Ct. 347 · 1 L. Ed. 2d 352 · 1957 U.S. LEXIS 1726
- Docket number
- 124
- Decided
- January 22, 1957
- Argued
- December 13, 1956
- 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
- 9–0 (unanimous)
- Majority opinion
- Hugo L. Black
- 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 | Wrote an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Special concurrence | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority |
Full case caption
National Lead Co. v. Commissioner of Internal Revenue
SCDB identifiers: case 1956-029, docket 1956-029-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Allen-Bradley Co.
- Lasky et Vir v. Commissioner of Internal Revenue.
- Haynes et Ux. v. United States
- Automobile Club of Michigan v. Commissioner of Internal Revenue
- Libson Shops, Inc. v. Koehler
- Millinery Center Building Corp. v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Putnam et Ux. v. Commissioner of Internal Revenue
- Achilli v. United States
- United States v. Calamaro
- Commissioner of Internal Revenue v. Lobue
- Berra v. United States
- United States v. R. F. Ball Construction Co., Inc.
Same Term, same area (Federal Taxation)
- Putnam et Ux. v. Commissioner of Internal Revenue
- United States v. Allen-Bradley Co.
- Lasky et Vir v. Commissioner of Internal Revenue.
- Haynes et Ux. v. United States
- Automobile Club of Michigan v. Commissioner of Internal Revenue
- Libson Shops, Inc. v. Koehler
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