Ivan Allen Co. v. United States
422 U.S. 617 · Decided June 26, 1975 · 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
Ivan Allen Co. v. United States was decided on June 26, 1975 by a vote of 6–3. The Court affirmed 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
- 422 U.S. 617 · 95 S. Ct. 2501 · 45 L. Ed. 2d 435 · 1975 U.S. LEXIS 144
- Docket number
- 74-22
- Decided
- June 26, 1975
- Argued
- April 14, 1975
- 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
- 6–3
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Dissent | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Dissent | Wrote an opinion |
| Justice William H. Rehnquist | Majority |
Full case caption
Ivan Allen Co. v. United States
SCDB identifiers: case 1974-144, docket 1974-144-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Bisceglia
- United States v. American Friends Service Committee
- Commissioner of Internal Revenue v. Idaho Power Co.
- Central Tablet Manufacturing Co. v. United States
- Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co.
- Snow et Ux. v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Phelps v. United States
- Laing v. United States
- Otte v. United States
- Commissioner of Internal Revenue v. Shapiro et Ux.
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
Same Term, same area (Federal Taxation)
- United States v. American Friends Service Committee
- Otte v. United States
- United States v. Bisceglia
- Phelps 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