UNITED STATES v. JOHN O. IRVINE AND FIRST TRUST NATIONAL ASSOCIATION (1994) - Ballotpedia

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UNITED STATES v. JOHN O. IRVINE AND FIRST TRUST NATIONAL ASSOCIATION

Term: 1993
Important Dates
Argued: December 6, 1993
Decided: April 20, 1994
Outcome
Reversed
Vote
8-0
Majority
Ruth Bader Ginsburg • Anthony Kennedy • Sandra Day O'Connor • William Rehnquist • David Souter • John Paul Stevens • Clarence Thomas
Concurring
Antonin Scalia

UNITED STATES v. JOHN O. IRVINE AND FIRST TRUST NATIONAL ASSOCIATION is a case that was decided by the Supreme Court of the United States on April 20, 1994. The case was argued before the court on December 6, 1993.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Minnesota U.S. District Court.

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.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: United States
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 511 U.S. 224
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: David Souter

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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