Commissioner of Internal Revenue v. Indianapolis Power & Light Co.
493 U.S. 203 · Decided January 9, 1990 · 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. Indianapolis Power & Light Co. was decided on January 9, 1990 unanimously (9–0). 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
- 493 U.S. 203 · 110 S. Ct. 589 · 107 L. Ed. 2d 591 · 1990 U.S. LEXIS 332
- Docket number
- 88-1319
- Decided
- January 9, 1990
- Argued
- October 31, 1989
- 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
- 9–0 (unanimous)
- Majority opinion
- Harry A. Blackmun
- 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 | Majority | |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority |
Full case caption
Commissioner of Internal Revenue v. Indianapolis Power & Light Co.
SCDB identifiers: case 1989-015, docket 1989-015-01.
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- United States v. Goodyear Tire & Rubber Company and Affiliates
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Cases on the same legal provision: Internal Revenue Code
- Davis et Ux. v. United States
- Hernandez v. Commissioner of Internal Revenue
- John L. Cheek v. United States
- South Carolina v. BakerAltered precedent
- Indopco, Inc. v. Commissioner of Internal Revenue.
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Same Term, same area (Federal Taxation)
- United States v. Goodyear Tire & Rubber Company and Affiliates
- United States v. Dalm
- United States v. Munoz-Flores
- Davis et Ux. v. United States
- Harry P. Begier, Jr., Etc. v. Internal Revenue Service
- Portland Golf Club 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