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IVAN ALLEN CO. v. UNITED STATES (1975)

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Seal of the Supreme Court of the United States
IVAN ALLEN CO. v. UNITED STATES
Term: 1974
Important Dates
Argued: April 14, 1975
Decided: June 26, 1975
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
Harry Blackmun • William Brennan • Warren Burger • Thurgood Marshall • William Rehnquist • Byron White
Dissenting
William Douglas • Lewis Powell • Potter Stewart

IVAN ALLEN CO. v. UNITED STATES is a case that was decided by the Supreme Court of the United States on June 26, 1975. The case was argued before the court on April 14, 1975.

In a 6-3 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Georgia Northern 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: 422 U.S. 617
  • 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

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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