INDOPCO, INC. v. COMMISSIONER OF INTERNAL REVENUE. (1992) - Ballotpedia

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INDOPCO, INC. v. COMMISSIONER OF INTERNAL REVENUE.

Term: 1991
Important Dates
Argued: November 12, 1991
Decided: February 26, 1992
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Harry Blackmun • Anthony Kennedy • Sandra Day O'Connor • William Rehnquist • Antonin Scalia • David Souter • John Paul Stevens • Clarence Thomas • Byron White

INDOPCO, INC. v. COMMISSIONER OF INTERNAL REVENUE. is a case that was decided by the Supreme Court of the United States on February 26, 1992. The case was argued before the court on November 12, 1991.

In a 9-0 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 1990s, click here. For a full list of cases decided by the Rehnquist 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: 503 U.S. 79
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: 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

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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