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Rowan Cos. v. United States

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Oral Argument
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Advocates
Stuart A. Smith (on behalf of the Respondent)
K. Martin Worthy (on behalf of the Petitioner)
Case Basics
Docket No.: 
80-780
Petitioner: 
Rowan Cos.
Respondent: 
United States
Decided By: 
Burger Court (1975-1981)
Opinion: 
452 U.S. 247 (1981)
Argued: 
Tuesday, April 21, 1981
Decided: 
Monday, June 8, 1981
Issues: 
Federal Taxation, Federal Taxation

Cite this page
The Oyez Project, Rowan Cos. v. United States , 452 U.S. 247 (1981)
available at: (http://oyez.org/cases/1980-1989/1980/1980_80_780)
(last visited Wednesday, November 25, 2009).
Facts of the Case: 

None

Question: 

None

Conclusion: 

None

Decisions

Decision: 6 votes for Rowan Cos., 3 vote(s) against
Legal provision: Internal Revenue Code

Sort by Ideology

Voted with the majority
Burger
Voted with the minority, joined White's dissent
Brennan
Voted with the majority
Stewart
Wrote a dissent
White
Voted with the minority, joined White's dissent
Marshall
Voted with the majority
Blackmun
Wrote the majority opinion
Powell
Voted with the majority
Rehnquist
Voted with the majority
Stevens

Full Opinion by Justice Lewis F. Powell, Jr.