DICKMAN et al. v. COMMISSIONER OF INTERNAL REVENUE (1984) - Ballotpedia

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DICKMAN et al. v. COMMISSIONER OF INTERNAL REVENUE

Term: 1983
Important Dates
Argued: November 1, 1983
Decided: February 21, 1984
Outcome
Affirmed (includes modified)
Vote
7-2
Majority
Harry Blackmun • William Brennan • Warren Burger • Thurgood Marshall • Sandra Day O'Connor • John Paul Stevens • Byron White
Dissenting
Lewis Powell • William Rehnquist

DICKMAN et al. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on February 21, 1984. The case was argued before the court on November 1, 1983.

In a 7-2 ruling, the U.S. Supreme Court affirmed 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 of gifts, personal, business, or professional expenses
Petitioner: Taxpayer or executor of taxpayer's estate, federal only
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 465 U.S. 330
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: Warren Burger

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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