The Oyez Project Virtual Tour of the Supreme Court Building

Abstract

Argument: Wednesday, October 12, 1977
Decision: Tuesday, November 29, 1977
Issues: Federal Taxation of Gifts

Advocates

Not available

Facts of the Case

None

Question

None

Conclusion

None

Supreme Court Justice Opinions and Votes (by Seniority)

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(More information here)
Decision: 7 votes for Commissioner, 2 vote(s) against
Legal Provision: Internal Revenue Code
Voted with the minority, joined Blackmun's dissent
Burger
Wrote the majority opinion
Brennan
Voted with the majority
Stewart
Voted with the majority
White
Voted with the majority
Marshall
Wrote a dissent
Blackmun
Voted with the majority
Powell
Voted with the majority
Rehnquist
Voted with the majority
Stevens
Full Opinion by Justice William J. Brennan, Jr.

Cite this page

The Oyez Project, Commissioner v. Kowalski, 434 U.S. 77 (1977),
available at: <http://www.oyez.org/cases/1970-1979/1977/1977_76_1095/>
(last visited ).