Davis et Ux. v. United States
495 U.S. 472 · Decided May 21, 1990 · 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
Davis et Ux. v. United States was decided on May 21, 1990 unanimously (9–0). The Court affirmed the lower court's decision. Justice Sandra Day O'Connor 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
- 495 U.S. 472 · 110 S. Ct. 2014 · 109 L. Ed. 2d 457 · 1990 U.S. LEXIS 2571
- Docket number
- 89-98
- Decided
- May 21, 1990
- Argued
- March 26, 1990
- 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
- 9–0 (unanimous)
- Majority opinion
- Sandra Day O'Connor
- Opinion assigned by
- William H. Rehnquist
- 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 | |
| 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 | Wrote an opinion |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority |
Full case caption
Davis et Ux. v. United States
SCDB identifiers: case 1989-081, docket 1989-081-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Hernandez v. Commissioner of Internal Revenue
- Indopco, Inc. v. Commissioner of Internal Revenue.
- Commissioner of Internal Revenue v. Nader E. Soliman
- United States v. John O. Irvine and First Trust National Association
- United States v. Hemme
- Dickman v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Portland Golf Club v. Commissioner of Internal Revenue
- United States v. Dalm
- Commissioner of Internal Revenue v. Indianapolis Power & Light Co.
- United States v. Goodyear Tire & Rubber Company and Affiliates
- John L. Cheek v. United States
- Cottage Savings Association v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. Goodyear Tire & Rubber Company and Affiliates
- Commissioner of Internal Revenue v. Indianapolis Power & Light Co.
- United States v. Dalm
- United States v. Munoz-Flores
- Harry P. Begier, Jr., Etc. v. Internal Revenue Service
- Portland Golf Club v. Commissioner of Internal Revenue
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