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FRANK LYON CO. v. UNITED STATES (1978)

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Seal of the Supreme Court of the United States
FRANK LYON CO. v. UNITED STATES
Term: 1977
Important Dates
Argued: November 2, 1977
Decided: April 18, 1978
Outcome
Reversed
Vote
7-2
Majority
Harry Blackmun • William Brennan • Warren Burger • Thurgood Marshall • Lewis Powell • William Rehnquist • Potter Stewart
Dissenting
John Paul Stevens • Byron White

FRANK LYON CO. v. UNITED STATES is a case that was decided by the Supreme Court of the United States on April 18, 1978. The case was argued before the court on November 2, 1977.

In a 7-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Arkansas Eastern U.S. District 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.

[1]

About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: Taxpayer or executor of taxpayer's estate, federal only
  • Petitioner state: Unknown
  • Respondent type: United States
  • Respondent state: Unknown
  • Citation: 435 U.S. 561
  • 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 conservative.

See also

External links

Footnotes

  1. ↑ 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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