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Diedrich v. Commissioner

Media Items
Oral Argument
Expanded View
Advocates
Norman E. Beal (on behalf of the Petitioners)
Stuart A. Smith (on behalf of the Respondent)
Case Basics
Docket No.: 
80-2204
Petitioner: 
Diedrich
Respondent: 
Commissioner
Decided By: 
Burger Court (1981-1986)
Opinion: 
457 U.S. 191 (1982)
Argued: 
Wednesday, February 24, 1982
Decided: 
Tuesday, June 15, 1982
Issues: 
Federal Taxation, Federal Taxation of Gifts

Cite this page
The Oyez Project, Diedrich v. Commissioner , 457 U.S. 191 (1982)
available at: (http://oyez.org/cases/1980-1989/1981/1981_80_2204)
(last visited Saturday, November 28, 2009).
Facts of the Case: 

None

Question: 

None

Conclusion: 

None

Decisions

Decision: 8 votes for Commissioner, 1 vote(s) against
Legal provision: Internal Revenue Code

Sort by Ideology

Wrote the majority opinion
Burger
Voted with the majority
Brennan
Voted with the majority
White
Voted with the majority
Marshall
Voted with the majority
Blackmun
Voted with the majority
Powell
Wrote a dissent
Rehnquist
Voted with the majority
Stevens
Voted with the majority
O'Connor

Full Opinion by Justice Warren E. Burger