Commissioner of Internal Revenue v. Lincoln Savings & Loan Assn.
403 U.S. 345 · Decided June 14, 1971 · 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. Lincoln Savings & Loan Assn. was decided on June 14, 1971 by a vote of 8–1. The Court reversed 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
- 403 U.S. 345 · 91 S. Ct. 1893 · 29 L. Ed. 2d 519 · 1971 U.S. LEXIS 3587
- Docket number
- 544
- Decided
- June 14, 1971
- Argued
- February 23, 1971
- 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
- 8–1
- Majority opinion
- Harry A. Blackmun
- Opinion assigned by
- Warren E. Burger
- 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 Hugo L. Black | Majority | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
Full case caption
Commissioner of Internal Revenue v. Lincoln Savings & Loan Assn.
SCDB identifiers: case 1970-133, docket 1970-133-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Mitchell
- Donaldson v. United States
- United States v. Maryland Savings-Share Insurance Corp.
- United States v. Generes et Vir
- United States v. Mississippi Chemical Corp.
- Commissioner of Internal Revenue v. First Security Bank of Utah, N. A.
Cases on the same legal provision: Internal Revenue Code
- United States v. Estate of Donnelly
- United States v. Chandler
- United States v. Cartwright
- United States v. Bishop
- Fausner v. Commissioner of Internal Revenue
- Bob Jones University v. Simon
Same Term, same area (Federal Taxation)
- United States v. Maryland Savings-Share Insurance Corp.
- Donaldson v. United States
- United States v. Randall
- United States v. Mitchell
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