United States v. Foster Lumber Co., Inc.
429 U.S. 32 · Decided November 2, 1976 · 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. Foster Lumber Co., Inc. was decided on November 2, 1976 by a vote of 5–4. The Court reversed the lower court's decision. Justice Potter Stewart 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
- 429 U.S. 32 · 97 S. Ct. 204 · 50 L. Ed. 2d 199 · 1976 U.S. LEXIS 111
- Docket number
- 74-799
- Decided
- November 2, 1976
- Argued
- November 12, 1975
- Reargued
- October 5, 1976
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 5–4
- Majority opinion
- Potter Stewart
- Opinion assigned by
- Potter Stewart
- 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 Potter Stewart | Majority | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Dissent | |
| Justice Harry A. Blackmun | Dissent | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Dissent | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Concurrence | Wrote an opinion |
Full case caption
United States v. Foster Lumber Co., Inc.
SCDB identifiers: case 1976-010, docket 1976-010-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Don E. Williams Co. v. Commissioner of Internal Revenue
- United States v. Consumer Life Insurance Co.
- Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co.
- Fulman v. United States
- Ivan Allen Co. v. United States
- Frank Lyon Co. v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Pomponio
- Commissioner of Internal Revenue v. Shapiro et Ux.
- Laing v. United States
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Central Illinois Public Service Co. v. United States
- Phelps v. United States
Same Term, same area (Federal Taxation)
- Don E. Williams Co. v. Commissioner of Internal Revenue
- United States v. Consumer Life Insurance Co.
- 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