Commissioner of Internal Revenue v. Asphalt Products Co., Inc.
482 U.S. 117 · Decided June 1, 1987 · 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
Commissioner of Internal Revenue v. Asphalt Products Co., Inc. was decided on June 1, 1987 by a vote of 7–2. The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 482 U.S. 117 · 107 S. Ct. 2275 · 96 L. Ed. 2d 97 · 1987 U.S. LEXIS 2365
- Docket number
- 86-1053
- Decided
- June 1, 1987
- Court era
- Rehnquist Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- 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 Byron R. White | Majority | |
| Justice Thurgood Marshall | Jurisdictional dissent | Wrote an opinion |
| Justice Harry A. Blackmun | Jurisdictional dissent | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority |
Full case caption
Commissioner of Internal Revenue v. Asphalt Products Co., Inc.
SCDB identifiers: case 1986-111, docket 1986-111-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Fink
- United States v. General Dynamics Corp.
- Commissioner of Internal Revenue v. Groetzinger
- O'Connor et Ux. v. United States
- Arkansas Best Corporation v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Jesse C. Bollinger
Cases on the same legal provision: Internal Revenue Code
- Jersey Shore State Bank v. United States
- Commissioner of Internal Revenue v. McCoy
- Church of Scientology of California v. Internal Revenue Service
- South Carolina v. BakerAltered precedent
- United States v. Hemme
- Hernandez v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- O'Connor et Ux. v. United States
- Commissioner of Internal Revenue v. Groetzinger
- United States v. General Dynamics Corp.
- Commissioner of Internal Revenue v. Fink
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