COMMISSIONER OF INTERNAL REVENUE v. LINCOLN SAVINGS & LOAN ASSN. (1971) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. LINCOLN SAVINGS & LOAN ASSN.

Term: 1970
Important Dates
Argued: February 23, 1971
Decided: June 14, 1971
Outcome
Reversed
Vote
8-1
Majority
Hugo Black • Harry Blackmun • William Brennan • Warren Burger • John Harlan II • Thurgood Marshall • Potter Stewart • Byron White
Dissenting
William Douglas

COMMISSIONER OF INTERNAL REVENUE v. LINCOLN SAVINGS & LOAN ASSN. is a case that was decided by the Supreme Court of the United States on June 14, 1971. The case was argued before the court on February 23, 1971.

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 1970s, click here. For a full list of cases decided by the Burger 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: Bank, savings and loan, credit union, investment company
Respondent state: Unknown
Citation: 403 U.S. 345
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Warren Burger
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

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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