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COMMISSIONER OF INTERNAL REVENUE v. TUFTS et al. (1983)
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| COMMISSIONER OF INTERNAL REVENUE v. TUFTS et al. |
|---|
| Term: 1982 |
| Important Dates |
| Argued: November 29, 1982 |
| Decided: May 2, 1983 |
| Outcome |
| Reversed |
| Vote |
| 9-0 |
| Majority |
| Harry Blackmun • William Brennan • Warren Burger • Thurgood Marshall • Lewis Powell • William Rehnquist • John Paul Stevens • Byron White |
| Concurring |
| Sandra Day O'Connor |
COMMISSIONER OF INTERNAL REVENUE v. TUFTS et al. is a case that was decided by the Supreme Court of the United States on May 2, 1983. The case was argued before the court on November 29, 1982.
In a 9-0 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 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: Taxpayer or executor of taxpayer's estate, federal only
- Respondent state: Unknown
- Citation: 461 U.S. 300
- 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
- United States Supreme Court cases and courts
- Supreme Court of the United States
- History of the Supreme Court
- United States federal courts
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