Smith v. United States
348 U.S. 147 · Decided December 6, 1954 · 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
Smith v. United States was decided on December 6, 1954 unanimously (8–0). The Court affirmed the lower court's decision. Justice Tom C. Clark wrote the opinion of the Court. SCDB classifies its main issue as “Statutory construction of criminal laws, internal revenue” in the Criminal Procedure area.
Read the opinion
Case details
- Citations
- 348 U.S. 147 · 75 S. Ct. 194 · 99 L. Ed. 2d 192 · 1954 U.S. LEXIS 2753
- Docket number
- 52
- Decided
- December 6, 1954
- Argued
- October 21, 1954
- 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
- 8–0 (unanimous)
- Majority opinion
- Tom C. Clark
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue area
- Criminal Procedure
- 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 | 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 | Wrote an opinion |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority |
Full case caption
Smith v. United States
SCDB identifiers: case 1954-017, docket 1954-017-01.
Related decisions
Other cases on “Statutory construction of criminal laws, internal revenue”
- Holland et Ux. v. United States
- Friedberg v. United States
- United States v. Dixon
- Berra v. United States
- United States v. Carroll
- United States v. Lane Motor Co.
Cases on the same legal provision: Internal Revenue Code
- United States v. Calderon
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Scovil
- United States v. Koppers Company, Inc.
- Commissioner of Internal Revenue v. Glenshaw Glass Co.
- United States v. Olympic Radio & Television, Inc.
Same Term, same area (Criminal Procedure)
- Chandler v. Warden Fretag
- Offutt v. United States
- National Union of Marine Cooks and Stewards v. Arnold
- Opper v. United States
- Massey v. Moore
- Holland et Ux. 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