COMMISSIONER OF INTERNAL REVENUE v. STANDARD LIFE & ACCIDENT INSURANCE CO. (1977)

COMMISSIONER OF INTERNAL REVENUE v. STANDARD LIFE & ACCIDENT INSURANCE CO.
	Term: 1976
Important Dates
	Argued: March 30, 1977
	Decided: June 23, 1977
Outcome
	Reversed and remanded
Vote
	8-0
Majority
	Harry Blackmun • William Brennan • Thurgood Marshall • Lewis Powell • William Rehnquist • John Paul Stevens
Concurring
	Warren Burger • Byron White

COMMISSIONER OF INTERNAL REVENUE v. STANDARD LIFE & ACCIDENT INSURANCE CO. is a case that was decided by the Supreme Court of the United States on June 23, 1977. The case was argued before the court on March 30, 1977.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. 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.

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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: Insurance company, or surety
Respondent state: Unknown
Citation: 433 U.S. 148
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: John Paul Stevens

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.