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NATIONAL MUFFLER DEALERS ASSN., INC. v. UNITED STATES (1979)

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Seal of the Supreme Court of the United States
NATIONAL MUFFLER DEALERS ASSN., INC. v. UNITED STATES
Term: 1978
Important Dates
Argued: November 27, 1978
Decided: March 20, 1979
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
Harry BlackmunWilliam BrennanWarren BurgerThurgood MarshallLewis PowellByron White
Dissenting
William RehnquistJohn Paul StevensPotter Stewart

NATIONAL MUFFLER DEALERS ASSN., INC. v. UNITED STATES is a case that was decided by the Supreme Court of the United States on March 20, 1979. The case was argued before the court on November 27, 1978.

In a 6-3 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the New York Southern 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.

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About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: Franchisee
  • Petitioner state: Unknown
  • Respondent type: United States
  • Respondent state: Unknown
  • Citation: 440 U.S. 472
  • 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