United States v. Hemme
476 U.S. 558 · Decided June 3, 1986 · 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. Hemme was decided on June 3, 1986 unanimously (9–0). The Court reversed the lower court's decision. Justice Thurgood Marshall wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 476 U.S. 558 · 106 S. Ct. 2071 · 90 L. Ed. 2d 538 · 1986 U.S. LEXIS 84
- Docket number
- 84-1944
- Decided
- June 3, 1986
- Argued
- March 5, 1986
- 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
- 9–0 (unanimous)
- Majority opinion
- Thurgood Marshall
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Appeal
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority |
Full case caption
United States et al. v. Hemme et al.
SCDB identifiers: case 1985-098, docket 1985-098-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Dickman v. Commissioner of Internal Revenue
- Hernandez v. Commissioner of Internal Revenue
- Davis et Ux. v. United States
- Diedrich v. Commissioner of Internal Revenue
- Jewett et Ux. v. Commissioner of Internal Revenue
- Indopco, Inc. v. Commissioner of Internal Revenue.
Cases on the same legal provision: Internal Revenue Code
- United States v. Hughes Properties, Inc.
- United States v. American Bar Endowment
- United States v. American College of Physicians
- Sorenson v. Secretary of the Treasury
- Jersey Shore State Bank v. United States
- Commissioner of Internal Revenue v. Groetzinger
Same Term, same area (Federal Taxation)
- United States v. American College of Physicians
- Sorenson v. Secretary of the Treasury
- United States v. Hughes Properties, Inc.
- United States v. American Bar Endowment
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