Bob Jones University v. Simon
416 U.S. 725 · Decided May 15, 1974 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
Bob Jones University v. Simon was decided on May 15, 1974 unanimously (8–0). The Court affirmed the lower court's decision. Justice Lewis F. Powell Jr. wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 416 U.S. 725 · 94 S. Ct. 2038 · 40 L. Ed. 2d 496 · 1974 U.S. LEXIS 9
- Docket number
- 72-1470
- Decided
- May 15, 1974
- Argued
- January 7, 1974
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Lewis F. Powell Jr.
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Special concurrence | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | Wrote an opinion |
| Justice William H. Rehnquist | Majority |
Did not participate: William O. Douglas.
Full case caption
Bob Jones University v. Simon, Secretary of the Treasury, et al.
SCDB identifiers: case 1973-107, docket 1973-107-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Alexander v. 'americans United' Inc.
- Fausner v. Commissioner of Internal Revenue
- United States v. Cartwright
- United States v. Chandler
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Central Illinois Public Service Co. v. United States
Cases on the same legal provision: Internal Revenue Code
- Snow et Ux. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co.
- Central Tablet Manufacturing Co. v. United States
- Commissioner of Internal Revenue v. Idaho Power Co.
- United States v. American Friends Service Committee
- Otte v. United States
Same Term, same area (Federal Taxation)
- Mahon v. Stowers
- Snow et Ux. v. Commissioner of Internal Revenue
- Alexander v. 'americans United' Inc.
- Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co.
- Central Tablet Manufacturing Co. v. United States
- Commissioner of Internal Revenue v. Idaho Power Co.
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