United States v. Basye
410 U.S. 441 · Decided February 27, 1973 · 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. Basye was decided on February 27, 1973 by a vote of 8–1. The Court reversed the lower court's decision and remanded the case. 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
- 410 U.S. 441 · 93 S. Ct. 1080 · 35 L. Ed. 2d 412 · 1973 U.S. LEXIS 187
- Docket number
- 71-1022
- Decided
- February 27, 1973
- Argued
- December 11, 1972
- 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
- 8–1
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Dissent | |
| 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 | Wrote an opinion |
| Justice William H. Rehnquist | Majority |
Full case caption
United States v. Basye et al.
SCDB identifiers: case 1972-063, docket 1972-063-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Chicago
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- United States v. Mississippi Chemical Corp.
- United States v. Generes et Vir
- Snow et Ux. v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- United States v. Chandler
- United States v. Cartwright
- United States v. Bishop
- Fausner v. Commissioner of Internal Revenue
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
Same Term, same area (Federal Taxation)
- United States v. Chandler
- United States v. Cartwright
- United States v. Chicago
- Fausner 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