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COMMISSIONER OF INTERNAL REVENUE v. KEYSTONE CONSOLIDATED INDUSTRIES, INC. (1993)

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Seal of the Supreme Court of the United States
COMMISSIONER OF INTERNAL REVENUE v. KEYSTONE CONSOLIDATED INDUSTRIES, INC.
Term: 1992
Important Dates
Argued: February 22, 1993
Decided: May 24, 1993
Outcome
Reversed
Vote
8-1
Majority
Harry Blackmun • Anthony Kennedy • Sandra Day O'Connor • William Rehnquist • Antonin Scalia • David Souter • Clarence Thomas • Byron White
Dissenting
John Paul Stevens

COMMISSIONER OF INTERNAL REVENUE v. KEYSTONE CONSOLIDATED INDUSTRIES, INC. is a case that was decided by the Supreme Court of the United States on May 24, 1993. The case was argued before the court on February 22, 1993.

In an 8-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Tax Court.

For a full list of cases decided in the 1990s, 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: 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: 508 U.S. 152
  • 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 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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