National Muffler Dealers Assn., Inc. v. United States
440 U.S. 472 · Decided March 20, 1979 · 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
National Muffler Dealers Assn., Inc. v. United States was decided on March 20, 1979 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
- 440 U.S. 472 · 99 S. Ct. 1304 · 59 L. Ed. 2d 519 · 1979 U.S. LEXIS 74
- Docket number
- 77-1172
- Decided
- March 20, 1979
- Argued
- November 27, 1978
- 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 J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | Wrote an opinion |
| 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. | Majority | |
| Justice William H. Rehnquist | Dissent | |
| Justice John Paul Stevens | Dissent |
Full case caption
National Muffler Dealers Assn., Inc. v. United States
SCDB identifiers: case 1978-059, docket 1978-059-01.
Related decisions
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- Thor Power Tool Co. v. Commissioner of Internal Revenue
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- Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co.
- United States v. Darusmont et Ux.
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Cases on the same legal provision: Internal Revenue Code
- United California Bank v. United States
- United States v. Lasalle National Bank
- Slodov v. United States
- United States v. Sotelo et Ux.
- United States v. Euge
- Central Illinois Public Service Co. v. United States
Same Term, same area (Federal Taxation)
- United California Bank v. United States
- Thor Power Tool Co. v. Commissioner of Internal Revenue
- United States v. Kimbell Foods, Inc.
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