O'Connor et Ux. v. United States
479 U.S. 27 · Decided November 4, 1986 · 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
O'Connor et Ux. v. United States was decided on November 4, 1986 unanimously (9–0). The Court affirmed the lower court's decision. Justice Antonin Scalia 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
- 479 U.S. 27 · 107 S. Ct. 347 · 93 L. Ed. 2d 206 · 1986 U.S. LEXIS 16
- Docket number
- 85-558
- Decided
- November 4, 1986
- Argued
- October 14, 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
- Antonin Scalia
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Treaty
- Type of law
- Other
- 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 | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | Wrote an opinion |
Full case caption
O'Connor et Ux. v. United States
SCDB identifiers: case 1986-003, docket 1986-003-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Groetzinger
- United States v. American Bar Endowment
- United States v. Hughes Properties, Inc.
- United States v. General Dynamics Corp.
- United States v. American College of Physicians
- Sorenson v. Secretary of the Treasury
Cases on the same legal provision: Treaty
- Societe Nationale Industrielle Aerospatiale v. United States District Court for the Southern District of Iowa
- Volkswagenwerk Aktiengesellschaft v. Schlunk
- Air France v. Saks
- United States v. Louisiana
- United States v. Maine
- United States v. Stuart
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Groetzinger
- United States v. General Dynamics Corp.
- Commissioner of Internal Revenue v. Asphalt Products Co., Inc.
- Commissioner of Internal Revenue v. Fink
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