Commissioner of Internal Revenue v. Robert F. Lundy
516 U.S. 235 · Decided January 17, 1996 · 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. Robert F. Lundy was decided on January 17, 1996 by a vote of 7–2. The Court reversed the lower court's decision. Justice Sandra Day O'Connor 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
- 516 U.S. 235 · 116 S. Ct. 647 · 133 L. Ed. 2d 611 · 1996 U.S. LEXIS 694
- Docket number
- 94-1785
- Decided
- January 17, 1996
- Argued
- November 6, 1995
- Court era
- Rehnquist 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
- Sandra Day O'Connor
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | Wrote an opinion |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Dissent | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
Commissioner of Internal Revenue v. Robert F. Lundy
SCDB identifiers: case 1995-018, docket 1995-018-01.
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Cases on the same legal provision: Internal Revenue Code
- United States v. Reorganized Cf&i Fabricators of Utah, Inc.
- Commissioner of Internal Revenue v. Estate of Otis C. Hubert
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- Commissioner of Internal Revenue v. Nader E. Soliman
- Indopco, Inc. v. Commissioner of Internal Revenue.
Same Term, same area (Federal Taxation)
- United States v. Thomas R. Noland
- United States v. International Business Machines CorporationLaw held unconstitutional
- United States v. Reorganized Cf&i Fabricators of Utah, Inc.
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