Kevin M. O'Gilvie and Stephanie L. O'Gilvie v. United States
519 U.S. 79 · Decided December 10, 1996 · 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
Kevin M. O'Gilvie and Stephanie L. O'Gilvie v. United States was decided on December 10, 1996 by a vote of 6–3. The Court affirmed the lower court's decision. Justice Stephen G. Breyer 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
- 519 U.S. 79 · 117 S. Ct. 452 · 136 L. Ed. 2d 454 · 1996 U.S. LEXIS 7642
- Docket number
- 95-966
- Decided
- December 10, 1996
- Argued
- October 9, 1996
- 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
- 6–3
- Majority opinion
- Stephen G. Breyer
- 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 |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Dissent | |
| Justice Antonin Scalia | Dissent | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Dissent | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority | Wrote an opinion |
Full case caption
Kevin M. O'Gilvie and Stephanie L. O'Gilvie, Minors v. United States
SCDB identifiers: case 1996-009, docket 1996-009-01.
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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