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UNITED STATES v. VOGEL FERTILIZER CO. (1982)

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Seal of the Supreme Court of the United States
UNITED STATES v. VOGEL FERTILIZER CO.
Term: 1981
Important Dates
Argued: November 3, 1981
Decided: January 13, 1982
Outcome
Affirmed (includes modified)
Vote
7-2
Majority
William BrennanWarren BurgerThurgood MarshallSandra Day O'ConnorLewis PowellWilliam RehnquistJohn Paul Stevens
Dissenting
Harry BlackmunByron White

UNITED STATES v. VOGEL FERTILIZER CO. is a case that was decided by the Supreme Court of the United States on January 13, 1982. The case was argued before the court on November 3, 1981.

In a 7-2 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 1980s, 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: United States
  • Petitioner state: Unknown
  • Respondent type: Taxpayer or executor of taxpayer's estate, federal only
  • Respondent state: Unknown
  • Citation: 455 U.S. 16
  • 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: William Brennan

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