United States v. American Friends Service Committee
419 U.S. 7 · Decided October 29, 1974 · 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
United States v. American Friends Service Committee was decided on October 29, 1974 by a vote of 8–1. The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned 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
- 419 U.S. 7 · 95 S. Ct. 13 · 42 L. Ed. 2d 7 · 1974 U.S. LEXIS 153
- Docket number
- 73-1791
- Decided
- October 29, 1974
- Court era
- Burger Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Appeal
- 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 O. Douglas | Dissent | Wrote an opinion |
| 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 | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Full case caption
United States v. American Friends Service Committee et al.
SCDB identifiers: case 1974-002, docket 1974-002-01.
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Cases on the same legal provision: Internal Revenue Code
- Otte v. United States
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Same Term, same area (Federal Taxation)
- Otte v. United States
- United States v. Bisceglia
- Phelps v. United States
- Ivan Allen Co. v. United States
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