United States v. Benedict
338 U.S. 692 · Decided February 13, 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
United States v. Benedict was decided on February 13, 1950 by a vote of 5–3. The Court reversed the lower court's decision. Justice Harold H. Burton 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
- 338 U.S. 692 · 70 S. Ct. 472 · 94 L. Ed. 2d 478 · 1950 U.S. LEXIS 2599
- Docket number
- 45
- Decided
- February 13, 1950
- Argued
- November 8, 1949
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 5–3
- Majority opinion
- Harold H. Burton
- Opinion assigned by
- Fred M. Vinson
- 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 | Co-authored an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Dissent | Wrote an opinion |
| Justice Robert H. Jackson | Dissent | Co-authored an opinion |
| Justice Harold H. Burton | Majority | Wrote an opinion |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Did not participate: William O. Douglas.
Full case caption
United States v. Benedict et Al., Trustees, et al.
SCDB identifiers: case 1949-045, docket 1949-045-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Harris v. Commissioner of Internal Revenue
- Henslee v. Union Planters National Bank & Trust Co.
- Lilly v. Commissioner of Internal Revenue
- Lykes v. United States
- Robertson v. United States
- Lober v. United States
Cases on the same legal provision: Internal Revenue Code
- Manning v. Seeley Tube & Box Co.
- Reo Motors, Inc. v. Commissioner of Internal Revenue
- United States v. Cumberland Public Service Co.
- Wilmette Park District v. Campbell
- Brown Shoe Co., Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Connelly et Ux.
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Connelly et Ux.
- Wilmette Park District v. Campbell
- Reo Motors, Inc. v. Commissioner of Internal Revenue
- United States v. Cumberland Public Service Co.
- Manning v. Seeley Tube & Box Co.
- 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