Hillsboro National Bank v. Commissioner of Internal Revenue
460 U.S. 370 · Decided March 7, 1983 · 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
Hillsboro National Bank v. Commissioner of Internal Revenue was decided on March 7, 1983 by a vote of 7–2. The Court reversed the lower court's decision. Justice Sandra Day O'Connor 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
- 460 U.S. 370 · 103 S. Ct. 1134 · 75 L. Ed. 2d 130 · 1983 U.S. LEXIS 147
- Docket number
- 81-485
- Decided
- March 7, 1983
- Argued
- November 1, 1982
- 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
- Sandra Day O'Connor
- 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. | Dissent | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Special concurrence | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Dissent | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Special concurrence | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | Wrote an opinion |
Full case caption
Hillsboro National Bank v. Commissioner of Internal Revenue
SCDB identifiers: case 1982-042, docket 1982-042-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Tufts
- United States v. Ptasynski
- Commissioner of Internal Revenue v. Engle et Ux.
- Badaracco v. Commissioner of Internal Revenue
- United States v. Arthur Young & Co.
- United States v. Vogel Fertilizer Co.
Cases on the same legal provision: Internal Revenue Code
- Bob Jones University v. United StatesAltered precedent
- United States v. Rodgers
- Diedrich v. Commissioner of Internal Revenue
- Dickman v. Commissioner of Internal Revenue
- Jewett et Ux. v. Commissioner of Internal Revenue
- United States v. Euge
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