United States v. Estate of Grace
395 U.S. 316 · Decided June 2, 1969 · 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. Estate of Grace was decided on June 2, 1969 by a vote of 6–1. The Court reversed the lower court's decision and remanded the case. Justice Thurgood Marshall 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
- 395 U.S. 316 · 89 S. Ct. 1730 · 23 L. Ed. 2d 332 · 1969 U.S. LEXIS 3268
- Docket number
- 574
- Decided
- June 2, 1969
- Argued
- April 22, 1969
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–1
- Majority opinion
- Thurgood Marshall
- Opinion assigned by
- Earl Warren
- 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 William O. Douglas | Dissent | Wrote an opinion |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
Did not participate: Potter Stewart.
Full case caption
United States v. Estate of Grace et al.
SCDB identifiers: case 1968-117, docket 1968-117-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Bingler v. Johnson
- United States v. Skelly Oil Co.
- United States v. Donruss Co.
- United States v. W. M. Webb, Inc.
- United States v. Davis et Ux.
- Woodward v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- United States v. Estate of Donnelly
- United States v. Habig
- Marchetti v. United StatesAltered precedentLaw held unconstitutional
- Grosso v. United StatesLaw held unconstitutional
- United States v. Correll et Ux.
- Commissioner of Internal Revenue v. Stidger et Ux.
Same Term, same area (Federal Taxation)
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