Frank Lyon Co. v. United States
435 U.S. 561 · Decided April 18, 1978 · 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
Frank Lyon Co. v. United States was decided on April 18, 1978 by a vote of 7–2. The Court reversed 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
- 435 U.S. 561 · 98 S. Ct. 1291 · 55 L. Ed. 2d 550 · 1978 U.S. LEXIS 22
- Docket number
- 76-624
- Decided
- April 18, 1978
- Argued
- November 2, 1977
- Court era
- Burger 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
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Dissent | Wrote an opinion |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
Full case caption
Frank Lyon Co. v. United States
SCDB identifiers: case 1977-065, docket 1977-065-01.
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Cases on the same legal provision: Internal Revenue Code
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Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Fulman v. United States
- Central Illinois Public Service Co. v. United States
- Slodov v. United States
- United States v. Sotelo et Ux.
- Zenith Radio Corp. v. United States
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