COMMISSIONER OF INTERNAL REVENUE v. JESSE C. BOLLINGER et al. (1988) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. JESSE C. BOLLINGER et al.

Term: 1987
Important Dates
Argued: January 13, 1988
Decided: March 22, 1988
Outcome
Affirmed (includes modified)
Vote
8-0
Majority
Harry Blackmun • William Brennan • Thurgood Marshall • Sandra Day O'Connor • William Rehnquist • Antonin Scalia • John Paul Stevens • Byron White

COMMISSIONER OF INTERNAL REVENUE v. JESSE C. BOLLINGER et al. is a case that was decided by the Supreme Court of the United States on March 22, 1988. The case was argued before the court on January 13, 1988.

In an 8-0 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.

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: Real estate developer
Respondent state: Unknown
Citation: 485 U.S. 340
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: Antonin Scalia

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

The Supreme Court Database

Footnotes

↑ 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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