United States v. Chicago
412 U.S. 401 · Decided June 4, 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. Chicago was decided on June 4, 1973 by a vote of 6–2. The Court reversed the lower court's decision and remanded the case. Justice Harry A. Blackmun 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
- 412 U.S. 401 · 93 S. Ct. 2169 · 37 L. Ed. 2d 30 · 1973 U.S. LEXIS 14
- Docket number
- 72-90
- Decided
- June 4, 1973
- Argued
- February 26, 1973
- 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
- 6–2
- Majority opinion
- Harry A. Blackmun
- 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 | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice William H. Rehnquist | Majority |
Did not participate: Lewis F. Powell Jr..
Full case caption
United States v. Chicago, Burlington & Quincy Railroad Co.
SCDB identifiers: case 1972-133, docket 1972-133-01.
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Cases on the same legal provision: Internal Revenue Code
- United States v. Bishop
- Fausner v. Commissioner of Internal Revenue
- United States v. Cartwright
- United States v. Chandler
- Bob Jones University v. Simon
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Same Term, same area (Federal Taxation)
- United States v. Chandler
- United States v. Basye
- United States v. Cartwright
- 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