Fulman v. United States
434 U.S. 528 · Decided February 22, 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
Fulman v. United States was decided on February 22, 1978 by a vote of 7–1. The Court affirmed the lower court's decision. Justice William J. Brennan Jr. 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
- 434 U.S. 528 · 98 S. Ct. 841 · 55 L. Ed. 2d 1 · 1978 U.S. LEXIS 629
- Docket number
- 76-1137
- Decided
- February 22, 1978
- Argued
- November 29, 1977
- 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
- 7–1
- Majority opinion
- William J. Brennan Jr.
- 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 | Wrote an opinion |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Lewis F. Powell Jr. | Dissent | Wrote an opinion |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Special concurrence | Wrote an opinion |
Did not participate: Harry A. Blackmun.
Full case caption
Fulman et Al., Trustees v. United States
SCDB identifiers: case 1977-035, docket 1977-035-01.
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Cases on the same legal provision: Internal Revenue Code
- Central Illinois Public Service Co. v. United States
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Slodov v. United States
- United States v. Sotelo et Ux.
- United States v. Lasalle National Bank
- United California Bank v. United States
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Central Illinois Public Service Co. v. United States
- Frank Lyon 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