United States v. Kaiser

United States v. Kaiser
Supreme Court of the United States
Argued March 23, 1960
Decided June 13, 1960
Full case nameUnited States v. Kaiser
Citations363 U.S. 299 (more)
80 S. Ct. 1204; 4 L. Ed. 2d 1233; 1960 U.S. LEXIS 1925; 60-2 U.S. Tax Cas. (CCH) ¶ 9517; 5 A.F.T.R.2d (RIA) 1611; 1960-2 C.B. 33; 46 L.R.R.M. 2350
Case history
Prior262 F.2d 367 (affirmed)
Court membership
Chief Justice
Earl Warren
Associate Justices
Hugo Black · Felix Frankfurter
William O. Douglas · Tom C. Clark
John M. Harlan II · William J. Brennan Jr.
Charles E. Whittaker · Potter Stewart
Case opinions
PluralityBrennan, joined by Warren, Black, Douglas
ConcurrenceFrankfurter (in result), joined by Clark
ConcurrenceDouglas
DissentWhittaker, joined by Harlan, Stewart
Laws applied
Internal Revenue Code

United States v. Kaiser, 363 U.S. 299 (1960), was an income tax case before the United States Supreme Court.

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