Cases by Issue - Federal Taxation of Gifts

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Casesort icon Docket No. Argued Decided Majority Author Vote
Bob Jones University v. Simon 72-1470 01/07/1974 05/15/1974 Lewis F. Powell, Jr. 8
Cammarano v. United States 29 11/19/1958 02/24/1959 John M. Harlan 9
Central Illinois Public Serv. Co. v. United States 76-1058 10/12/1977 02/28/1978 Harry A. Blackmun 9
Commissioner Of Internal Revenue v. Soliman 91-998 10/05/1992 01/12/1993 Anthony M. Kennedy 8-1
Commissioner v. "Americans United" Inc. 72-1371 01/07/1974 05/15/1974 Lewis F. Powell, Jr. 7-1
Commissioner v. Bilder 384 03/29/1962 04/30/1962 John M. Harlan 6-1
Commissioner v. Duberstein. 376 03/23/1960 06/13/1960 William J. Brennan, Jr. 8-1
Commissioner v. Estate of Hubert 95-1402 11/12/1996 03/18/1997 Anthony M. Kennedy 7-2
Commissioner v. Kowalski 76-1095 10/12/1977 11/29/1977 William J. Brennan, Jr. 7-2
Commissioner v. Lester 376 04/25/1961 05/22/1961 Tom C. Clark 9
Commissioner v. Lobue 373 03/06/1956 05/28/1956 Hugo L. Black 7-2
Commissioner v. Stidger 173 01/16/1967 03/20/1967 Earl Warren 6-3
Commissioner v. Tellier 351 01/27/1966 03/24/1966 Potter Stewart 9
Davis v. United States 89-98 03/26/1990 05/21/1990 Sandra Day O'Connor 9
Dickman v. Commissioner 82-1041 11/01/1983 02/21/1984 Warren E. Burger 7-2
Diedrich v. Commissioner 80-2204 02/24/1982 06/15/1982 Warren E. Burger 8-1
Fidelity-Phila. Trust Co. v. Smith 130 01/30/1958 04/28/1958 Earl Warren 6-3
Hernandez v. Commissioner 87-963 11/28/1988 06/05/1989 Thurgood Marshall 5-2
Indopco, Inc. v. Commissioner Of Internal Revenue 90-1278 11/12/1991 02/26/1992 Harry A. Blackmun 9
Jewett v. Commissioner 80-1614 12/01/1981 02/23/1982 John Paul Stevens 6-3
Peurifoy v. Commissioner 46 10/16/1958 11/10/1958 6-3
Putnam v. Commissioner 25 10/17/1956 12/03/1956 William J. Brennan, Jr. 8-1
Rudolph v. United States 396 04/03/1962 06/18/1962 5-2
United California Bank v. United States 77-1016 10/04/1978 12/11/1978 Byron R. White 6-3
United States v. Calamaro 304 03/04/1957 06/17/1957 John M. Harlan 7-1
United States v. Cartwright 71-1665 01/16/1973 05/07/1973 Byron R. White 6-3
United States v. Correll 113 11/14/1967 12/11/1967 Potter Stewart 5-3
United States v. Davis 190 03/28/1962 06/04/1962 Tom C. Clark 7
United States v. Galletti 02-1389 01/12/2004 03/23/2004 Clarence Thomas 9
United States v. Gilmore 21 03/27/1962 02/18/1963 John M. Harlan 7-2
United States v. Hemme 84-1944 03/05/1986 06/03/1986 Thurgood Marshall 9
United States v. Irvine 92-1546 12/06/1993 04/20/1994 David H. Souter 8
United States v. Kaiser 55 03/23/1960 06/13/1960 William J. Brennan, Jr. 6-3
United States v. Patrick 22 03/28/1962 02/18/1963 John M. Harlan 7-2