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COMMISSIONER OF INTERNAL REVENUE v. GROETZINGER (1987)

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Seal of the Supreme Court of the United States
COMMISSIONER OF INTERNAL REVENUE v. GROETZINGER
Term: 1986
Important Dates
Argued: December 8, 1986
Decided: February 24, 1987
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
Harry BlackmunWilliam BrennanThurgood MarshallSandra Day O'ConnorLewis PowellJohn Paul Stevens
Dissenting
William RehnquistAntonin ScaliaByron White

COMMISSIONER OF INTERNAL REVENUE v. GROETZINGER is a case that was decided by the Supreme Court of the United States on February 24, 1987. The case was argued before the court on December 8, 1986.

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.

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About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Petitioner state: Unknown
  • Respondent type: Taxpayer or executor of taxpayer's estate, federal only
  • Respondent state: Unknown
  • Citation: 480 U.S. 23
  • 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: Harry Blackmun

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 conservative.

See also

External links

Footnotes