Jewett et Ux. v. Commissioner of Internal Revenue
455 U.S. 305 · Decided February 23, 1982 · 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
Jewett et Ux. v. Commissioner of Internal Revenue was decided on February 23, 1982 by a vote of 6–3. The Court affirmed the lower court's decision. Justice John Paul Stevens 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
- 455 U.S. 305 · 102 S. Ct. 1082 · 71 L. Ed. 2d 170 · 1982 U.S. LEXIS 72
- Docket number
- 80-1614
- Decided
- February 23, 1982
- Argued
- December 1, 1981
- 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
- John Paul Stevens
- Opinion assigned by
- Warren E. Burger
- 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 William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Dissent | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Dissent | |
| Justice John Paul Stevens | Majority | Wrote an opinion |
| Justice Sandra Day O'Connor | Dissent |
Full case caption
Jewett et Ux. v. Commissioner of Internal Revenue
SCDB identifiers: case 1981-043, docket 1981-043-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Diedrich v. Commissioner of Internal Revenue
- Dickman v. Commissioner of Internal Revenue
- United California Bank v. United States
- Central Illinois Public Service Co. v. United States
- Commissioner of Internal Revenue v. Kowalski et Ux.
- United States v. Hemme
Cases on the same legal provision: Internal Revenue Code
- United States v. Vogel Fertilizer Co.
- Rowan Cos., Inc. v. United States
- United States v. Swank
- Commissioner of Internal Revenue v. Portland Cement Company of Utah
- Hcsc-Laundry v. United States
- Hillsboro National Bank v. Commissioner of Internal Revenue
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