Commissioner of Internal Revenue v. Groetzinger
480 U.S. 23 · Decided February 24, 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. Groetzinger was decided on February 24, 1987 by a vote of 6–3. The Court affirmed the lower court's decision. Justice Harry A. Blackmun 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
- 480 U.S. 23 · 107 S. Ct. 980 · 94 L. Ed. 2d 25 · 1987 U.S. LEXIS 557
- Docket number
- 85-1226
- Decided
- February 24, 1987
- Argued
- December 8, 1986
- 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
- 6–3
- Majority opinion
- Harry A. Blackmun
- Opinion assigned by
- William J. Brennan Jr.
- 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 | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Chief Justice William H. Rehnquist | Dissent | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Dissent |
Full case caption
Commissioner of Internal Revenue v. Groetzinger
SCDB identifiers: case 1986-034, docket 1986-034-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. General Dynamics Corp.
- Commissioner of Internal Revenue v. Asphalt Products Co., Inc.
- O'Connor et Ux. v. United States
- Commissioner of Internal Revenue v. Fink
- United States v. American Bar Endowment
- United States v. Hughes Properties, Inc.
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
- United States v. Hemme
- South Carolina v. BakerAltered precedent
- Hernandez v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- O'Connor et Ux. v. United States
- United States v. General Dynamics Corp.
- Commissioner of Internal Revenue v. Asphalt Products Co., Inc.
- 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