Putnam et Ux. v. Commissioner of Internal Revenue
352 U.S. 82 · Decided December 3, 1956 · 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
Putnam et Ux. v. Commissioner of Internal Revenue was decided on December 3, 1956 by a vote of 8–1. The Court affirmed the lower court's decision. Justice William J. Brennan Jr. wrote the 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
- 352 U.S. 82 · 77 S. Ct. 175 · 1 L. Ed. 2d 144 · 1956 U.S. LEXIS 1680
- Docket number
- 25
- Decided
- December 3, 1956
- Argued
- October 17, 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
- 8–1
- Majority opinion
- William J. Brennan Jr.
- 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 | 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 | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
Full case caption
Putnam et Ux. v. Commissioner of Internal Revenue
SCDB identifiers: case 1956-010, docket 1956-010-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Commissioner of Internal Revenue v. Lobue
- United States v. Calamaro
- Fidelity-Philadelphia Trust Co. v. Smith
- Commissioner of Internal Revenue v. Estate of Sternberger
- Peurifoy v. Commissioner of Internal Revenue
- Cammarano et Ux. v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Allen-Bradley Co.
- National Lead Co. v. Commissioner of Internal Revenue
- Haynes et Ux. v. United States
- Automobile Club of Michigan v. Commissioner of Internal Revenue
- Achilli v. United States
- Libson Shops, Inc. v. Koehler
Same Term, same area (Federal Taxation)
- United States v. Allen-Bradley Co.
- National Lead Co. v. Commissioner of Internal Revenue
- 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