CENTRAL ILLINOIS PUBLIC SERVICE CO. v. UNITED STATES (1978)

CENTRAL ILLINOIS PUBLIC SERVICE CO. v. UNITED STATES
	Term: 1977
Important Dates
	Argued: October 12, 1977
	Decided: February 28, 1978
Outcome
	Reversed
Vote
	9-0
Majority
	Harry Blackmun • Thurgood Marshall • William Rehnquist • John Paul Stevens • Byron White
Concurring
	William Brennan • Warren Burger • Lewis Powell • Potter Stewart

CENTRAL ILLINOIS PUBLIC SERVICE CO. v. UNITED STATES is a case that was decided by the Supreme Court of the United States on February 28, 1978. The case was argued before the court on October 12, 1977.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Illinois Southern 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.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: employer. If employer's relations with employees are governed by the nature of the employer's business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 435 U.S. 21
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: 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 conservative.