Commissioner of Internal Revenue v. Clark et Ux.
489 U.S. 726 · Decided March 22, 1989 · 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. Clark et Ux. was decided on March 22, 1989 by a vote of 8–1. The Court affirmed the lower court's decision. Justice John Paul Stevens 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
Case details
- Citations
- 489 U.S. 726 · 109 S. Ct. 1455 · 103 L. Ed. 2d 753 · 1989 U.S. LEXIS 1576
- Docket number
- 87-1168
- Decided
- March 22, 1989
- Argued
- November 7, 1988
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–1
- Majority opinion
- John Paul Stevens
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Dissent | Wrote an opinion |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority |
Full case caption
Commissioner of Internal Revenue v. Clark et Ux.
SCDB identifiers: case 1988-058, docket 1988-058-01.
Related decisions
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- Colonial American Life Insurance Co. v. Commissioner of Internal Revenue
- United States v. Goodyear Tire & Rubber Company and Affiliates
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- United States v. Dalm
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Cases on the same legal provision: Internal Revenue Code
- Hernandez v. Commissioner of Internal Revenue
- South Carolina v. BakerAltered precedent
- Davis et Ux. v. United States
- Church of Scientology of California v. Internal Revenue Service
- Commissioner of Internal Revenue v. McCoy
- John L. Cheek v. United States
Same Term, same area (Federal Taxation)
- United States v. Ron Pair Enterprises, Inc.
- Hernandez v. Commissioner of Internal Revenue
- Colonial American Life Insurance Co. v. Commissioner of Internal Revenue
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