United States v. Boyle

469 U.S. 241 · Decided January 9, 1985 · Supreme Court of the United States

At a glance

United States v. Boyle was decided on January 9, 1985 unanimously (9–0). The Court reversed the lower court's decision. 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

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

United States v. Boyle, Executor of the Estate of Boyle

SCDB identifiers: case 1984-017, docket 1984-017-01.

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Same Term, same area (Federal Taxation)

• Paulsen et Ux. v. Commissioner of Internal Revenue
  469 U.S. 131Decided January 8, 19856–2William H. Rehnquist
• Tiffany Fine Arts, Inc. v. United States
  469 U.S. 310Decided January 9, 19859–0Thurgood Marshall
• United States v. National Bank of Commerce
  472 U.S. 713Decided June 26, 19855–4Harry A. Blackmun

See all

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