Fausner v. Commissioner of Internal Revenue
413 U.S. 838 · Decided June 25, 1973 · 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
Fausner v. Commissioner of Internal Revenue was decided on June 25, 1973 by a vote of 8–1. The Court affirmed the lower court's decision. The decision was issued per curiam (an unsigned 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
- 413 U.S. 838 · 93 S. Ct. 2820 · 37 L. Ed. 2d 996 · 1973 U.S. LEXIS 145
- Docket number
- 72-1396
- Decided
- June 25, 1973
- Court era
- Burger Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–1
- Opinion assigned by
- Warren E. Burger
- 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 O. Douglas | 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 | Jurisdictional dissent | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Full case caption
Fausner v. Commissioner of Internal Revenue
SCDB identifiers: case 1972-186, docket 1972-186-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- United States v. Cartwright
- United States v. Chandler
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Central Illinois Public Service Co. v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Chicago
- United States v. Bishop
- United States v. Basye
- Snow et Ux. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co.
- Central Tablet Manufacturing Co. v. United States
Same Term, same area (Federal Taxation)
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