Holywell Corporation v. Fred Stanton Smith, Etc.
503 U.S. 47 · Decided February 25, 1992 · 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
Holywell Corporation v. Fred Stanton Smith, Etc. was decided on February 25, 1992 unanimously (9–0). The Court reversed the lower court's decision. Justice David H. Souter 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
- 503 U.S. 47 · 112 S. Ct. 1021 · 117 L. Ed. 2d 196 · 1992 U.S. LEXIS 1370
- Docket number
- 90-1361
- Decided
- February 25, 1992
- Argued
- December 4, 1991
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- David H. Souter
- Opinion assigned by
- William H. Rehnquist
- 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 Byron R. White | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | Wrote an opinion |
| Justice Clarence Thomas | Majority |
Full case caption
Holywell Corporation, et al. v. Fred Stanton Smith, Etc., et al.
SCDB identifiers: case 1991-034, docket 1991-034-01.
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Cases on the same legal provision: Internal Revenue Code
- Indopco, Inc. v. Commissioner of Internal Revenue.
- Commissioner of Internal Revenue v. Nader E. Soliman
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Same Term, same area (Federal Taxation)
- Indopco, Inc. v. Commissioner of Internal Revenue.
- United States v. Therese A. Burke
- United States v. Thompson/center Arms Company
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