UNITED CALIFORNIA BANK et al., CO-EXECUTORS v. UNITED STATES (1978) - Ballotpedia

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UNITED CALIFORNIA BANK et al., CO-EXECUTORS v. UNITED STATES

Term: 1978
Important Dates
Argued: October 4, 1978
Decided: December 11, 1978
Outcome
Reversed
Vote
6-3
Majority
Harry Blackmun • William Brennan • Warren Burger • Thurgood Marshall • Lewis Powell • Byron White
Dissenting
William Rehnquist • John Paul Stevens • Potter Stewart

UNITED CALIFORNIA BANK et al., CO-EXECUTORS v. UNITED STATES is a case that was decided by the Supreme Court of the United States on December 11, 1978. The case was argued before the court on October 4, 1978.

In a 6-3 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the California Central 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.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Heir, or beneficiary, or person so claiming to be
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 439 U.S. 180
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: Byron White

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 conservative.

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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