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Hernandez v. Commissioner

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Oral Argument
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Advocates
Thomas W. Merrill (on behalf of the Respondents)
Michael J. Graetz (on behalf of the Petitioners)
Case Basics
Docket No.: 
87-963
Petitioner: 
Hernandez
Respondent: 
Commissioner
Consolidation: 
No. 87-1616
Decided By: 
Rehnquist Court (1988-1990)
Opinion: 
490 U.S. 680 (1989)
Argued: 
Monday, November 28, 1988
Decided: 
Monday, June 5, 1989
Issues: 
Federal Taxation, Federal Taxation of Gifts

Cite this page
The Oyez Project, Hernandez v. Commissioner , 490 U.S. 680 (1989)
available at: (http://oyez.org/cases/1980-1989/1988/1988_87_963)
(last visited Sunday, November 29, 2009).
Facts of the Case: 

None

Question: 

None

Conclusion: 

None

Decisions

Decision: 5 votes for Commissioner, 2 vote(s) against
Legal provision: Internal Revenue Code

Sort by Ideology

Voted with the majority
Rehnquist
Did not participate
Brennan
Voted with the majority
White
Wrote the majority opinion
Marshall
Voted with the majority
Blackmun
Voted with the majority
Stevens
Wrote a dissent
O'Connor
Voted with the minority, joined O'Connor's dissent
Scalia
Did not participate
Kennedy

Full Opinion by Justice Thurgood Marshall