COMMISSIONER OF INTERNAL REVENUE v. MCCOY, EXECUTOR OF THE ESTATE OF MCCOY (1987) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. MCCOY, EXECUTOR OF THE ESTATE OF MCCOY

Term: 1987
Important Dates
Decided: October 19, 1987
Outcome
Reversed
Vote
7-1
Majority
Harry Blackmun • William Brennan • Sandra Day O'Connor • William Rehnquist • Antonin Scalia • John Paul Stevens • Byron White
Dissenting
Thurgood Marshall

COMMISSIONER OF INTERNAL REVENUE v. MCCOY, EXECUTOR OF THE ESTATE OF MCCOY is a case that was decided by the Supreme Court of the United States on October 19, 1987.

In a 7-1 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 1980s, click here. For a full list of cases decided by the Rehnquist Court, click here.

About the case

Subject matter: Judicial Power - judicial administration: jurisdiction or authority of federal courts of appeals
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: 484 U.S. 3
How the court took jurisdiction: Cert
What type of decision was made: Per curiam (no oral argument)
Who was the chief justice: William Rehnquist
Who wrote the majority opinion: Unknown

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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