United States v. Byrum
408 U.S. 125 · Decided June 26, 1972 · 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. Byrum was decided on June 26, 1972 by a vote of 6–3. The Court affirmed the lower court's decision. 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
- 408 U.S. 125 · 92 S. Ct. 2382 · 33 L. Ed. 2d 238 · 1972 U.S. LEXIS 168
- Docket number
- 71-308
- Decided
- June 26, 1972
- Argued
- March 1, 1972
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 6–3
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Majority | |
| Justice William J. Brennan Jr. | Dissent | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Dissent | Wrote an opinion |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Dissent | |
| Justice Lewis F. Powell Jr. | Majority | Wrote an opinion |
| Justice William H. Rehnquist | Majority |
Full case caption
United States v. Byrum, Executrix
SCDB identifiers: case 1971-164, docket 1971-164-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. First Security Bank of Utah, N. A.
- United States v. Mississippi Chemical Corp.
- United States v. Generes et Vir
- United States v. Basye
- United States v. Chicago
- Commissioner of Internal Revenue v. Lincoln Savings & Loan Assn.
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. Generes et Vir
- United States v. Mississippi Chemical Corp.
- Commissioner of Internal Revenue v. First Security Bank of Utah, N. A.
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