The Oyez Project Virtual Tour of the Supreme Court Building

Abstract

Argument: Wednesday, February 24, 1982
Decision: Tuesday, June 15, 1982
Issues: Federal Taxation of Gifts

Advocates

Norman E. Beal (on behalf of the Petitioners)
Stuart A. Smith (on behalf of the Respondent)

Facts of the Case

None

Question

None

Conclusion

None

Supreme Court Justice Opinions and Votes (by Ideology)

Sort by Seniority
(More information here)
Decision: 8 votes for Commissioner, 1 vote(s) against
Legal Provision: Internal Revenue Code
Voted with the majority
Marshall
Voted with the majority
Brennan
Voted with the majority
Blackmun
Voted with the majority
Stevens
Voted with the majority
White
Voted with the majority
Powell
Voted with the majority
O'Connor
Wrote the majority opinion
Burger
Wrote a dissent
Rehnquist
Full Opinion by Chief Justice Warren E. Burger

Cite this page

The Oyez Project, Diedrich v. Commissioner, 457 U.S. 191 (1982),
available at: <http://www.oyez.org/cases/1980-1989/1981/1981_80_2204/>
(last visited ).