United States v. Dalm
494 U.S. 596 · Decided March 20, 1990 · 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. Dalm was decided on March 20, 1990 by a vote of 6–3. The Court reversed the lower court's decision. Justice Anthony M. Kennedy 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
- 494 U.S. 596 · 110 S. Ct. 1361 · 108 L. Ed. 2d 548 · 1990 U.S. LEXIS 1531
- Docket number
- 88-1951
- Decided
- March 20, 1990
- Argued
- January 10, 1990
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Anthony M. Kennedy
- Opinion assigned by
- William H. Rehnquist
- 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 J. Brennan Jr. | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Dissent | |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | Wrote an opinion |
Full case caption
United States v. Dalm
SCDB identifiers: case 1989-052, docket 1989-052-01.
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Same Term, same area (Federal Taxation)
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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