Commissioner of Internal Revenue v. Kowalski et Ux.
434 U.S. 77 · Decided November 29, 1977 · 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. Kowalski et Ux. was decided on November 29, 1977 by a vote of 7–2. The Court reversed the lower court's decision. Justice William J. Brennan Jr. wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 434 U.S. 77 · 98 S. Ct. 315 · 54 L. Ed. 2d 252 · 1977 U.S. LEXIS 155
- Docket number
- 76-1095
- Decided
- November 29, 1977
- Argued
- October 12, 1977
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- William J. Brennan Jr.
- Opinion assigned by
- William J. Brennan Jr.
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 | Wrote an opinion |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Dissent | |
| Justice Harry A. Blackmun | Dissent | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority |
Full case caption
Commissioner of Internal Revenue v. Kowalski et Ux.
SCDB identifiers: case 1977-009, docket 1977-009-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Central Illinois Public Service Co. v. United States
- United California Bank v. United States
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
- Jewett et Ux. v. Commissioner of Internal Revenue
- Fausner v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Fulman v. United States
- Frank Lyon Co. v. United States
- Slodov v. United States
- United States v. Sotelo et Ux.
- United States v. Lasalle National Bank
- United States v. Consumer Life Insurance Co.
Same Term, same area (Federal Taxation)
- Fulman v. United States
- Central Illinois Public Service Co. v. United States
- Frank Lyon Co. v. United States
- Slodov v. United States
- United States v. Sotelo et Ux.
- Zenith Radio Corp. v. United States
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