Portland Golf Club v. Commissioner of Internal Revenue
497 U.S. 154 · Decided June 21, 1990 · 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
Portland Golf Club v. Commissioner of Internal Revenue was decided on June 21, 1990 unanimously (9–0). 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
- 497 U.S. 154 · 110 S. Ct. 2780 · 111 L. Ed. 2d 126 · 1990 U.S. LEXIS 3297
- Docket number
- 89-530
- Decided
- June 21, 1990
- Argued
- April 17, 1990
- 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
- Harry A. Blackmun
- 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 |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Special concurrence | |
| Justice Antonin Scalia | Special concurrence | |
| Justice Anthony M. Kennedy | Special concurrence | Wrote an opinion |
Full case caption
Portland Golf Club v. Commissioner of Internal Revenue
SCDB identifiers: case 1989-122, docket 1989-122-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Dalm
- Commissioner of Internal Revenue v. Indianapolis Power & Light Co.
- United States v. Goodyear Tire & Rubber Company and Affiliates
- Cottage Savings Association v. Commissioner of Internal Revenue
- United States v. Centennial Savings Bank FSB (Resolution Trust Corporation
- Colonial American Life Insurance Co. v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Davis et Ux. v. United States
- John L. Cheek v. United States
- Hernandez v. Commissioner of Internal Revenue
- Indopco, Inc. v. Commissioner of Internal Revenue.
- South Carolina v. BakerAltered precedent
- Commissioner of Internal Revenue v. Nader E. Soliman
Same Term, same area (Federal Taxation)
- United States v. Goodyear Tire & Rubber Company and Affiliates
- Commissioner of Internal Revenue v. Indianapolis Power & Light Co.
- United States v. Dalm
- United States v. Munoz-Flores
- Davis et Ux. v. United States
- Harry P. Begier, Jr., Etc. v. Internal Revenue Service
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