Commissioner of Internal Revenue v. Shapiro et Ux.

424 U.S. 614 · Decided March 8, 1976 · Supreme Court of the United States

At a glance

Commissioner of Internal Revenue v. Shapiro et Ux. was decided on March 8, 1976 by a vote of 6–2. The Court affirmed the lower court's decision. Justice Byron R. White wrote the opinion of the Court. SCDB classifies its main issue as “Due process, hearing or notice” in the Due Process area.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Did not participate: John Paul Stevens.

Full case caption

Commissioner of Internal Revenue v. Shapiro et Ux.

SCDB identifiers: case 1975-050, docket 1975-050-01.

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Other cases on “Due process, hearing or notice”

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Cases on the same legal provision: Internal Revenue Code

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  429 U.S. 10Decided October 12, 19769–0Per curiam
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  420 U.S. 141Decided February 19, 19757–2Warren E. Burger

Same Term, same area (Due Process)

• Rose v. Locke
  423 U.S. 48Decided November 17, 19755–3Per curiam
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  423 U.S. 87Decided December 2, 19758–0William H. Rehnquist
• Laing v. United States
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• Alamo Land & Cattle Co., Inc. v. Arizona Certiorari to the United States Court of Appeals for the Ninth Circuit
  424 U.S. 295Decided February 24, 19766–2Harry A. Blackmun
• Baxter v. Palmigiano
  425 U.S. 308Decided April 20, 19766–2Byron R. White
• Tennessee v. Dunlap
  426 U.S. 312Decided June 10, 19769–0Thurgood Marshall

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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