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COLONIAL AMERICAN LIFE INSURANCE CO. v. COMMISSIONER OF INTERNAL REVENUE (1989)

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Seal of the Supreme Court of the United States
COLONIAL AMERICAN LIFE INSURANCE CO. v. COMMISSIONER OF INTERNAL REVENUE
Term: 1988
Important Dates
Argued: April 18, 1989
Decided: June 15, 1989
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
William Brennan • Anthony Kennedy • Thurgood Marshall • William Rehnquist • Antonin Scalia • Byron White
Dissenting
Harry Blackmun • Sandra Day O'Connor • John Paul Stevens

COLONIAL AMERICAN LIFE INSURANCE CO. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on June 15, 1989. The case was argued before the court on April 18, 1989.

In a 6-3 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Tax Court.

For a full list of cases decided in the 1980s, click here. For a full list of cases decided by the Rehnquist Court, click here.

[1]

About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: Insurance company, or surety
  • Petitioner state: Unknown
  • Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Respondent state: Unknown
  • Citation: 491 U.S. 244
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: William Rehnquist
  • Who wrote the majority opinion: Anthony Kennedy

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.

See also

External links

Footnotes

  1. ↑ Harold J. Spaeth, Lee Epstein, et al., "2023 Supreme Court Database, Version 2023 Release 1 and SCDB Legacy 07," accessed March 21, 2024
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