Wilmette Park District v. Campbell

338 U.S. 411 · Decided December 12, 1949 · Supreme Court of the United States

At a glance

Wilmette Park District v. Campbell was decided on December 12, 1949 unanimously (7–0). The Court affirmed the lower court's decision. Justice Tom C. Clark wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Did not participate: William O. Douglas, Sherman Minton.

Full case caption

Wilmette Park District v. Campbell, Collector of Internal Revenue

SCDB identifiers: case 1949-022, docket 1949-022-01.

Related decisions

Other cases on “Federal taxation (Internal Revenue Code)”

• Reo Motors, Inc. v. Commissioner of Internal Revenue
  338 U.S. 442Decided January 9, 19508–0Fred M. Vinson
• United States v. Cumberland Public Service Co.
  338 U.S. 451Decided January 9, 19508–0Hugo L. Black
• Commissioner of Internal Revenue v. Connelly et Ux.
  338 U.S. 258Decided November 7, 19497–0Sherman Minton
• Manning v. Seeley Tube & Box Co.
  338 U.S. 561Decided February 6, 19508–0Fred M. Vinson
• Brown Shoe Co., Inc. v. Commissioner of Internal Revenue
  339 U.S. 583Decided May 15, 19508–1Tom C. Clark
• Commissioner of Internal Revenue v. Culbertson et Ux.
  337 U.S. 733Decided June 27, 19498–1Fred M. Vinson

See all

Cases on the same legal provision: Internal Revenue Code

• United States v. Benedict
  338 U.S. 692Decided February 13, 19505–3Harold H. Burton
• United States v. Sanchez
  340 U.S. 42Decided November 13, 19509–0Tom C. Clark
• United States v. Security Trust & Savings Bank
  340 U.S. 47Decided November 13, 19509–0Sherman Minton
• Henslee v. Union Planters National Bank & Trust Co.
  335 U.S. 595Decided January 3, 19496–3Per curiam
• Harris v. Commissioner of Internal Revenue
  340 U.S. 106Decided November 27, 19505–4William O. Douglas
• Lilly v. Commissioner of Internal Revenue
  343 U.S. 90Decided March 10, 19528–0Harold H. Burton

Same Term, same area (Federal Taxation)

• Commissioner of Internal Revenue v. Connelly et Ux.
  338 U.S. 258Decided November 7, 19497–0Sherman Minton
• Reo Motors, Inc. v. Commissioner of Internal Revenue
  338 U.S. 442Decided January 9, 19508–0Fred M. Vinson
• United States v. Cumberland Public Service Co.
  338 U.S. 451Decided January 9, 19508–0Hugo L. Black
• Manning v. Seeley Tube & Box Co.
  338 U.S. 561Decided February 6, 19508–0Fred M. Vinson
• United States v. Benedict
  338 U.S. 692Decided February 13, 19505–3Harold H. Burton
• Brown Shoe Co., Inc. v. Commissioner of Internal Revenue
  339 U.S. 583Decided May 15, 19508–1Tom C. Clark

See all

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