Robertson v. United States

This article relies excessively on references to primary sources. Please improve this article by adding secondary or tertiary sources. Find sources: "Robertson v. United States" – news · newspapers · books · scholar · JSTOR (November 2019) (Learn how and when to remove this message)

Robertson v. United States
Supreme Court of the United States
Argued March 31, 1952 Decided June 2, 1952
Full case name	Robertson v. United States
Citations	343 U.S. 711 (more) 72 S. Ct. 994; 96 L. Ed. 1237; 1952 U.S. LEXIS 2809
Case history
Prior	Judgment for plaintiff, 93 F. Supp. 660 (D. Utah 1950); reversed, 190 F.2d 680 (10th Cir. 1951); cert. granted, 342 U.S. 896 (1951).
Holding
That cash contest prizes are taxable, and attributable to the most-recent 36 months ending with the close of the year in which it was received
Court membership
Chief Justice Fred M. Vinson Associate Justices Hugo Black · Stanley F. Reed Felix Frankfurter · William O. Douglas Robert H. Jackson · Harold H. Burton Tom C. Clark · Sherman Minton
Case opinions
Majority	Douglas, joined by Black, Reed, Burton, Clark, Minton
Dissent	Jackson
Frankfurter took no part in the consideration or decision of the case.
Laws applied
Internal Revenue Code

Robertson v. United States, 343 U.S. 711 (1952), was a United States Supreme Court case in which the Court held that cash contest prizes are taxable, and attributable to the most-recent thirty-six months ending with the close of the year in which it was received.^[1]