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HERNANDEZ v. COMMISSIONER OF INTERNAL REVENUE (1989)

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Seal of the Supreme Court of the United States
HERNANDEZ v. COMMISSIONER OF INTERNAL REVENUE
Term: 1988
Important Dates
Argued: November 28, 1988
Decided: June 5, 1989
Outcome
Affirmed (includes modified)
Vote
5-2
Majority
Harry Blackmun • Thurgood Marshall • William Rehnquist • John Paul Stevens • Byron White
Dissenting
Sandra Day O'Connor • Antonin Scalia

HERNANDEZ v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on June 5, 1989. The case was argued before the court on November 28, 1988.

In a 5-2 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 Rehnquist Court, click here.

[1]

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: 490 U.S. 680
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: William Rehnquist
  • Who wrote the majority opinion: Thurgood Marshall

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

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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