United States v. Consumer Life Insurance Co.
430 U.S. 725 · Decided April 26, 1977 · 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. Consumer Life Insurance Co. was decided on April 26, 1977 by a vote of 7–2. 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
- 430 U.S. 725 · 97 S. Ct. 1440 · 52 L. Ed. 2d 4 · 1977 U.S. LEXIS 76
- Docket number
- 75-1221
- Decided
- April 26, 1977
- Argued
- December 6, 1976
- 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
- 7–2
- 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 J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Dissent | Wrote an opinion |
| Justice Thurgood Marshall | Dissent | |
| 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 | |
| Justice John Paul Stevens | Majority |
Full case caption
United States v. Consumer Life Insurance Co.
SCDB identifiers: case 1976-090, docket 1976-090-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co.
- Don E. Williams Co. v. Commissioner of Internal Revenue
- United States v. Foster Lumber Co., Inc.
- Fulman v. United States
- Frank Lyon Co. v. United States
- Thor Power Tool Co. v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- United States v. Pomponio
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Central Illinois Public Service Co. v. United States
- Slodov v. United States
- United States v. Sotelo et Ux.
- Commissioner of Internal Revenue v. Shapiro et Ux.
Same Term, same area (Federal Taxation)
- United States v. Foster Lumber Co., Inc.
- Don E. Williams Co. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co.
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