Don E. Williams Co. v. Commissioner of Internal Revenue
429 U.S. 569 · Decided February 22, 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
Don E. Williams Co. v. Commissioner of Internal Revenue was decided on February 22, 1977 by a vote of 7–2. The Court affirmed 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
- 429 U.S. 569 · 97 S. Ct. 850 · 51 L. Ed. 2d 48 · 1977 U.S. LEXIS 41
- Docket number
- 75-1312
- Decided
- February 22, 1977
- Argued
- December 8, 1976
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 7–2
- 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 William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Dissent | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Concurrence | Wrote an opinion |
Full case caption
Don E. Williams Co. v. Commissioner of Internal Revenue
SCDB identifiers: case 1976-046, docket 1976-046-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Consumer Life Insurance Co.
- United States v. Foster Lumber Co., Inc.
- Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co.
- Fulman v. United States
- Frank Lyon Co. v. United States
- Ivan Allen Co. v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Pomponio
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Commissioner of Internal Revenue v. Shapiro et Ux.
- Central Illinois Public Service Co. v. United States
- Laing v. United States
- Slodov v. United States
Same Term, same area (Federal Taxation)
- United States v. Foster Lumber Co., Inc.
- United States v. Consumer Life Insurance Co.
- Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co.
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