Thor Power Tool Co. v. Commissioner of Internal Revenue
439 U.S. 522 · Decided January 16, 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
Thor Power Tool Co. v. Commissioner of Internal Revenue was decided on January 16, 1979 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
- 439 U.S. 522 · 99 S. Ct. 773 · 58 L. Ed. 2d 785 · 1979 U.S. LEXIS 19
- Docket number
- 77-920
- Decided
- January 16, 1979
- Argued
- November 1, 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
- 9–0 (unanimous)
- 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 | Majority | |
| 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 | Majority | |
| Justice John Paul Stevens | Majority |
Full case caption
Thor Power Tool Co. v. Commissioner of Internal Revenue
SCDB identifiers: case 1978-032, docket 1978-032-01.
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- United States v. Consumer Life Insurance Co.
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Cases on the same legal provision: Internal Revenue Code
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- United States v. Lasalle National Bank
- Slodov v. United States
- United States v. Sotelo et Ux.
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Same Term, same area (Federal Taxation)
- United California Bank v. United States
- National Muffler Dealers Assn., Inc. v. United States
- 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