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UNITED STATES v. INTERNATIONAL BUSINESS MACHINES CORPORATION (1996)

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Seal of the Supreme Court of the United States
UNITED STATES v. INTERNATIONAL BUSINESS MACHINES CORPORATION
Term: 1995
Important Dates
Argued: March 18, 1996
Decided: June 10, 1996
Outcome
Affirmed (includes modified)
Vote
6-2
Majority
Stephen BreyerSandra Day O'ConnorWilliam RehnquistAntonin ScaliaDavid SouterClarence Thomas
Dissenting
Ruth Bader GinsburgAnthony Kennedy

UNITED STATES v. INTERNATIONAL BUSINESS MACHINES CORPORATION is a case that was decided by the Supreme Court of the United States on June 10, 1996. The case was argued before the court on March 18, 1996.

In a 6-2 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Claims, Court of Federal Claims.

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.

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About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: Taxpayer or executor of taxpayer's estate, federal only
  • Respondent state: Unknown
  • Citation: 517 U.S. 843
  • 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: Clarence Thomas

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

Footnotes