United States v. American Bar Endowment
477 U.S. 105 · Decided June 23, 1986 · Supreme Court of the United States
At a glance
United States v. American Bar Endowment was decided on June 23, 1986 by a vote of 6–1. The Court reversed the lower court's decision and remanded the case. Justice Thurgood Marshall 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
- 477 U.S. 105 · 106 S. Ct. 2426 · 91 L. Ed. 2d 89 · 1986 U.S. LEXIS 110
- Docket number
- 85-599
- Decided
- June 23, 1986
- Argued
- April 28, 1986
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–1
- Majority opinion
- Thurgood Marshall
- 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 Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
Did not participate: Lewis F. Powell Jr., Sandra Day O'Connor.
Full case caption
United States v. American Bar Endowment et al.
SCDB identifiers: case 1985-120, docket 1985-120-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Hughes Properties, Inc.
- United States v. American College of Physicians
- Sorenson v. Secretary of the Treasury
- O'Connor et Ux. v. United States
- Commissioner of Internal Revenue v. Groetzinger
- United States v. General Dynamics Corp.
Cases on the same legal provision: Internal Revenue Code
- United States v. Hemme
- Jersey Shore State Bank v. United States
- Commissioner of Internal Revenue v. McCoy
- Church of Scientology of California v. Internal Revenue Service
- South Carolina v. BakerAltered precedent
- Dickman v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. American College of Physicians
- Sorenson v. Secretary of the Treasury
- United States v. Hemme
- United States v. Hughes Properties, 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