Arkansas Best Corporation v. Commissioner of Internal Revenue

485 U.S. 212 · Decided March 7, 1988 · Supreme Court of the United States

At a glance

Arkansas Best Corporation v. Commissioner of Internal Revenue was decided on March 7, 1988 unanimously (8–0). The Court affirmed the lower court's decision. Justice Thurgood Marshall wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Did not participate: Anthony M. Kennedy.

Full case caption

Arkansas Best Corporation v. Commissioner of Internal Revenue

SCDB identifiers: case 1987-045, docket 1987-045-01.

Related decisions

Other cases on “Federal taxation (Internal Revenue Code)”

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Cases on the same legal provision: Internal Revenue Code

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Same Term, same area (Federal Taxation)

• Commissioner of Internal Revenue v. Jesse C. Bollinger
  485 U.S. 340Decided March 22, 19888–0Antonin Scalia
• United States v. Wells Fargo Bank
  485 U.S. 351Decided March 23, 19888–0William J. Brennan Jr.

See all

Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error