Hernandez v. Commissioner of Internal Revenue
490 U.S. 680 · Decided June 5, 1989 · Supreme Court of the United States
At a glance
Hernandez v. Commissioner of Internal Revenue was decided on June 5, 1989 by a vote of 5–2. The Court affirmed the lower court's decision. Justice Thurgood Marshall 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
- 490 U.S. 680 · 109 S. Ct. 2136 · 104 L. Ed. 2d 766 · 1989 U.S. LEXIS 2773
- Docket number
- 87-963
- Decided
- June 5, 1989
- Argued
- November 28, 1988
- 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
- 5–2
- Majority opinion
- Thurgood Marshall
- 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 Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Dissent | Wrote an opinion |
| Justice Antonin Scalia | Dissent |
Did not participate: William J. Brennan Jr., Anthony M. Kennedy.
Full case caption
Hernandez v. Commissioner of Internal Revenue
SCDB identifiers: case 1988-098, docket 1988-098-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Davis et Ux. v. United States
- Indopco, Inc. v. Commissioner of Internal Revenue.
- United States v. Hemme
- Commissioner of Internal Revenue v. Nader E. Soliman
- United States v. John O. Irvine and First Trust National Association
- Dickman v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Colonial American Life Insurance Co. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Clark et Ux.
- United States v. Goodyear Tire & Rubber Company and Affiliates
- Commissioner of Internal Revenue v. Indianapolis Power & Light Co.
- United States v. Dalm
- Portland Golf Club v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. Ron Pair Enterprises, Inc.
- Commissioner of Internal Revenue v. Clark et Ux.
- Colonial American Life Insurance Co. 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