Peurifoy v. Commissioner of Internal Revenue
358 U.S. 59 · Decided November 10, 1958 · 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
Peurifoy v. Commissioner of Internal Revenue was decided on November 10, 1958 by a vote of 6–3. The Court affirmed the lower court's decision. The decision was issued per curiam (an unsigned 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
- 358 U.S. 59 · 79 S. Ct. 104 · 3 L. Ed. 2d 30 · 1958 U.S. LEXIS 1909
- Docket number
- 46
- Decided
- November 10, 1958
- Argued
- October 16, 1958
- Court era
- Warren Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 6–3
- 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 Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Dissent | |
| Justice Potter Stewart | Majority |
Full case caption
Peurifoy et al. v. Commissioner of Internal Revenue
SCDB identifiers: case 1958-005, docket 1958-005-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Cammarano et Ux. v. United States
- Fidelity-Philadelphia Trust Co. v. Smith
- United States v. Calamaro
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
- Putnam et Ux. v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Sims v. United States
- Parsons v. Smith
- The Colony, Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Stern
- United States v. Bess
- Commissioner of Internal Revenue v. P. G. Lake, Inc.
Same Term, same area (Federal Taxation)
- Cammarano et Ux. v. United States
- Sims v. United States
- Parsons v. Smith
- Commissioner of Internal Revenue v. Hansen et Ux.
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