Jersey Shore State Bank v. United States
479 U.S. 442 · Decided January 20, 1987 · 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
Jersey Shore State Bank v. United States was decided on January 20, 1987 unanimously (9–0). The Court affirmed the lower court's decision. Chief Justice William H. Rehnquist wrote the opinion of the Court. SCDB classifies its main issue as “Liability, miscellaneous” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 479 U.S. 442 · 107 S. Ct. 782 · 93 L. Ed. 2d 800 · 1987 U.S. LEXIS 289
- Docket number
- 85-1736
- Decided
- January 20, 1987
- Argued
- December 8, 1986
- 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
- 9–0 (unanimous)
- Majority opinion
- William H. Rehnquist
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Liability, miscellaneous
- Issue area
- Economic Activity
- 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 | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Chief Justice William H. Rehnquist | Majority | Wrote an opinion |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority |
Full case caption
Jersey Shore State Bank v. United States
SCDB identifiers: case 1986-024, docket 1986-024-01.
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Cases on the same legal provision: Internal Revenue Code
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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