Rowan Cos., Inc. v. United States
452 U.S. 247 · Decided June 8, 1981 · 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
Rowan Cos., Inc. v. United States was decided on June 8, 1981 by a vote of 6–3. The Court reversed the lower court's decision. Justice Lewis F. Powell Jr. 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
- 452 U.S. 247 · 101 S. Ct. 2288 · 68 L. Ed. 2d 814 · 1981 U.S. LEXIS 112
- Docket number
- 80-780
- Decided
- June 8, 1981
- Argued
- April 21, 1981
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Lewis F. Powell Jr.
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Dissent | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Dissent | Wrote an opinion |
| Justice Thurgood Marshall | Dissent | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | Wrote an opinion |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority |
Full case caption
Rowan Cos., Inc. v. United States
SCDB identifiers: case 1980-111, docket 1980-111-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- St. Martin Evangelical Lutheran Church v. South Dakota
- United States v. Swank
- Commissioner of Internal Revenue v. Portland Cement Company of Utah
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- United States v. Darusmont et Ux.
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Cases on the same legal provision: Internal Revenue Code
- Jewett et Ux. v. Commissioner of Internal Revenue
- Diedrich v. Commissioner of Internal Revenue
- United States v. Euge
- Bob Jones University v. United StatesAltered precedent
- United States v. Rodgers
- United California Bank v. United States
Same Term, same area (Federal Taxation)
- United States v. Darusmont et Ux.
- Hcsc-Laundry v. United States
- Commissioner of Internal Revenue v. Portland Cement Company of Utah
- United States v. Swank
- St. Martin Evangelical Lutheran Church v. South Dakota
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