Reo Motors, Inc. v. Commissioner of Internal Revenue
338 U.S. 442 · Decided January 9, 1950 · 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
Reo Motors, Inc. v. Commissioner of Internal Revenue was decided on January 9, 1950 unanimously (8–0). The Court affirmed the lower court's decision. Chief Justice Fred M. Vinson 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
- 338 U.S. 442 · 70 S. Ct. 283 · 94 L. Ed. 2d 245 · 1950 U.S. LEXIS 2602
- Docket number
- 59
- Decided
- January 9, 1950
- Argued
- November 10, 1949
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Fred M. Vinson
- Opinion assigned by
- Fred M. Vinson
- 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 | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority | Wrote an opinion |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Did not participate: William O. Douglas.
Full case caption
Reo Motors, Inc. v. Commissioner of Internal Revenue
SCDB identifiers: case 1949-026, docket 1949-026-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Cumberland Public Service Co.
- Wilmette Park District v. Campbell
- Manning v. Seeley Tube & Box Co.
- Commissioner of Internal Revenue v. Connelly et Ux.
- Brown Shoe Co., Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Korell
Cases on the same legal provision: Internal Revenue Code
- United States v. Benedict
- United States v. Sanchez
- United States v. Security Trust & Savings Bank
- Harris v. Commissioner of Internal Revenue
- Henslee v. Union Planters National Bank & Trust Co.
- Lilly v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Connelly et Ux.
- Wilmette Park District v. Campbell
- United States v. Cumberland Public Service Co.
- Manning v. Seeley Tube & Box Co.
- United States v. Benedict
- Brown Shoe Co., Inc. v. Commissioner of Internal Revenue
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