Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
380 U.S. 624 · Decided April 28, 1965 · 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
Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue was decided on April 28, 1965 by a vote of 7–2. The Court reversed the lower court's decision. Justice Tom C. Clark wrote the opinion of the Court. SCDB classifies its main issue as “Miscellaneous federal taxation” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 380 U.S. 624 · 85 S. Ct. 1207 · 14 L. Ed. 2d 116 · 1965 U.S. LEXIS 2227
- Docket number
- 134
- Decided
- April 28, 1965
- Argued
- March 8, 1965
- 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
- 7–2
- Majority opinion
- Tom C. Clark
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Miscellaneous federal taxation
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | Wrote an opinion |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Dissent | Wrote an opinion |
Full case caption
Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
SCDB identifiers: case 1964-087, docket 1964-087-01.
Related decisions
Other cases on “Miscellaneous federal taxation”
- Commissioner of Internal Revenue v. Cooper
- Zenith Radio Corp. v. United States
- United States v. Munoz-Flores
- Commissioner of Internal Revenue v. Zuch
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Brown
- Commissioner of Internal Revenue v. Estate of Noel
- United States v. Midland-Ross Corp.
- Dixon v. United States
- Jaben v. United States
- United States v. Atlas Life Insurance Co.
Same Term, same area (Federal Taxation)
- United States v. Powell
- Ryan v. United States
- Commissioner of Internal Revenue v. Brown
- Commissioner of Internal Revenue v. Estate of Noel
- United States v. Midland-Ross Corp.
- Dixon v. United States
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