Commissioner of Internal Revenue v. Fink
483 U.S. 89 · Decided June 22, 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. Fink was decided on June 22, 1987 by a vote of 8–1. The Court reversed the lower court's decision. Justice Lewis F. Powell Jr. 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
- 483 U.S. 89 · 107 S. Ct. 2729 · 97 L. Ed. 2d 74 · 1987 U.S. LEXIS 2731
- Docket number
- 86-511
- Decided
- June 22, 1987
- Argued
- April 27, 1987
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- Lewis F. Powell Jr.
- 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 | Concurrence | Wrote an opinion |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Special concurrence | |
| Justice Lewis F. Powell Jr. | Majority | Wrote an opinion |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Special concurrence | Wrote an opinion |
Full case caption
Commissioner of Internal Revenue v. Fink et al.
SCDB identifiers: case 1986-140, docket 1986-140-01.
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Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Asphalt Products Co., Inc.
- United States v. General Dynamics Corp.
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- Arkansas Best Corporation v. Commissioner of Internal Revenue
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Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. McCoy
- Church of Scientology of California v. Internal Revenue Service
- Jersey Shore State Bank v. United States
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- United States v. Hemme
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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. Asphalt Products Co., Inc.
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