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Commissioner v. Lester

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Case Basics
Docket No.: 
376
Petitioner: 
Commissioner
Respondent: 
Lester
Decided By: 
Warren Court (1958-1962)
Opinion: 
366 U.S. 299 (1961)
Argued: 
Tuesday, April 25, 1961
Decided: 
Monday, May 22, 1961
Issues: 
Federal Taxation, Federal Taxation of Gifts

Cite this page
The Oyez Project, Commissioner v. Lester , 366 U.S. 299 (1961)
available at: (http://oyez.org/cases/1960-1969/1960/1960_376)
(last visited Sunday, November 22, 2009).
Facts of the Case: 

None

Question: 

None

Conclusion: 

None

Decisions

Decision: 9 votes for Lester, 0 vote(s) against
Legal provision: Internal Revenue Code

Sort by Ideology

Voted with the majority
Warren
Voted with the majority
Black
Voted with the majority
Frankfurter
Wrote a regular concurrence
Douglas
Wrote the majority opinion
Clark
Voted with the majority
Harlan
Voted with the majority
Brennan
Voted with the majority
Whittaker
Voted with the majority
Stewart

Full Opinion by Justice Tom C. Clark