Commissioner of Internal Revenue v. Jesse C. Bollinger
485 U.S. 340 · Decided March 22, 1988 · 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. Jesse C. Bollinger was decided on March 22, 1988 unanimously (8–0). The Court affirmed the lower court's decision. Justice Antonin Scalia 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
- 485 U.S. 340 · 108 S. Ct. 1173 · 99 L. Ed. 2d 357 · 1988 U.S. LEXIS 1443
- Docket number
- 86-1672
- Decided
- March 22, 1988
- Argued
- January 13, 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
- 8–0 (unanimous)
- Majority opinion
- Antonin Scalia
- 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 | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | Wrote an opinion |
Did not participate: Anthony M. Kennedy.
Full case caption
Commissioner of Internal Revenue v. Jesse C. Bollinger et al.
SCDB identifiers: case 1987-052, docket 1987-052-01.
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Cases on the same legal provision: Internal Revenue Code
- South Carolina v. BakerAltered precedent
- Church of Scientology of California v. Internal Revenue Service
- Commissioner of Internal Revenue v. McCoy
- Jersey Shore State Bank v. United States
- Hernandez v. Commissioner of Internal Revenue
- United States v. Hemme
Same Term, same area (Federal Taxation)
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