United States v. Ogilvie Hardware Co., Inc.
330 U.S. 709 · Decided April 7, 1947 · 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. Ogilvie Hardware Co., Inc. was decided on April 7, 1947 by a vote of 7–2. The Court affirmed the lower court's decision. Justice Hugo L. Black 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
- 330 U.S. 709 · 67 S. Ct. 997 · 91 L. Ed. 1192 · 1947 U.S. LEXIS 2438
- Docket number
- 430
- Decided
- April 7, 1947
- Argued
- March 5, 1947
- 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
- 7–2
- Majority opinion
- Hugo L. Black
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- 56 Stat. 798
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | Wrote an opinion |
| Justice Stanley F. Reed | Dissent | |
| Justice Felix Frankfurter | Dissent | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
United States v. Ogilvie Hardware Co., Inc.
SCDB identifiers: case 1946-080, docket 1946-080-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Crane v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Munter
- McWilliams v. Commissioner of Internal Revenue
- United States v. Silk
- Bazley v. Commissioner of Internal Revenue
- Bartels v. Birmingham
Same Term, same area (Federal Taxation)
- Rothensies v. Electric Storage Battery Co.
- Illinois ex Rel. Gordon v. Campbell
- United States Department of Agriculture v. Remund
- Crane v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Munter
- McWilliams 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