Central Illinois Public Service Co. v. United States
435 U.S. 21 · Decided February 28, 1978 · 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
Central Illinois Public Service Co. v. United States was decided on February 28, 1978 unanimously (9–0). The Court reversed the lower court's decision. Justice Harry A. Blackmun 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
- 435 U.S. 21 · 98 S. Ct. 917 · 55 L. Ed. 2d 82 · 1978 U.S. LEXIS 16
- Docket number
- 76-1058
- Decided
- February 28, 1978
- Argued
- October 12, 1977
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Harry A. Blackmun
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Concurrence | Wrote an opinion |
| Justice Potter Stewart | Special concurrence | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Concurrence | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Concurrence | Wrote an opinion |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority |
Full case caption
Central Illinois Public Service Co. v. United States
SCDB identifiers: case 1977-042, docket 1977-042-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Commissioner of Internal Revenue v. Kowalski et Ux.
- United California Bank v. United States
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
- Jewett et Ux. v. Commissioner of Internal Revenue
- Diedrich v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Fulman v. United States
- Frank Lyon Co. v. United States
- Slodov v. United States
- United States v. Sotelo et Ux.
- United States v. Lasalle National Bank
- United States v. Consumer Life Insurance Co.
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Fulman v. United States
- Frank Lyon Co. v. United States
- Slodov v. United States
- United States v. Sotelo et Ux.
- Zenith Radio Corp. v. United States
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