PORTLAND GOLF CLUB v. COMMISSIONER OF INTERNAL REVENUE (1990) - Ballotpedia

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PORTLAND GOLF CLUB v. COMMISSIONER OF INTERNAL REVENUE

Term: 1989
Important Dates
Argued: April 17, 1990
Decided: June 21, 1990
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Harry Blackmun • William Brennan • Thurgood Marshall • William Rehnquist • John Paul Stevens • Byron White
Concurring
Anthony Kennedy • Sandra Day O'Connor • Antonin Scalia

PORTLAND GOLF CLUB v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on June 21, 1990. The case was argued before the court on April 17, 1990.

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 1980s, click here. For a full list of cases decided by the Rehnquist Court, click here.

About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Private club or facility
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 497 U.S. 154
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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