United States v. Arthur Young & Co.
465 U.S. 805 · Decided March 21, 1984 · 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. Arthur Young & Co. was decided on March 21, 1984 unanimously (9–0). The Court affirmed the lower court's decision in part, reversed or vacated it in part, and remanded the case. Chief Justice Warren E. Burger 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
- 465 U.S. 805 · 104 S. Ct. 1495 · 79 L. Ed. 2d 826 · 1984 U.S. LEXIS 43
- Docket number
- 82-687
- Decided
- March 21, 1984
- Argued
- January 16, 1984
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed and reversed (or vacated) in part and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Warren E. Burger
- 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 | |
| Chief Justice Warren E. Burger | Majority | Wrote an opinion |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority |
Full case caption
United States v. Arthur Young & Co. et al.
SCDB identifiers: case 1983-054, docket 1983-054-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Badaracco v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Engle et Ux.
- United States v. Ptasynski
- Paulsen et Ux. v. Commissioner of Internal Revenue
- United States v. Boyle
- Tiffany Fine Arts, Inc. v. United States
Cases on the same legal provision: Internal Revenue Code
- Dickman v. Commissioner of Internal Revenue
- United States v. Rodgers
- Bob Jones University v. United StatesAltered precedent
- Diedrich v. Commissioner of Internal Revenue
- Jewett et Ux. v. Commissioner of Internal Revenue
- United States v. Hemme
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Engle et Ux.
- Badaracco v. Commissioner of Internal Revenue
- Dickman v. Commissioner of Internal Revenue
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