United States v. John O. Irvine and First Trust National Association
511 U.S. 224 · Decided April 20, 1994 · Supreme Court of the United States
At a glance
United States v. John O. Irvine and First Trust National Association was decided on April 20, 1994 unanimously (8–0). The Court reversed the lower court's decision. Justice David H. Souter 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
- 511 U.S. 224 · 114 S. Ct. 1473 · 128 L. Ed. 2d 168 · 1994 U.S. LEXIS 3124
- Docket number
- 92-1546
- Decided
- April 20, 1994
- Argued
- December 6, 1993
- 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
- 8–0 (unanimous)
- Majority opinion
- David H. Souter
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- 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 |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | Wrote an opinion |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority |
Did not participate: Harry A. Blackmun.
Full case caption
United States v. John O. Irvine and First Trust National Association
SCDB identifiers: case 1993-039, docket 1993-039-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Commissioner of Internal Revenue v. Nader E. Soliman
- Indopco, Inc. v. Commissioner of Internal Revenue.
- Commissioner of Internal Revenue v. Estate of Otis C. Hubert
- Davis et Ux. v. United States
- Hernandez v. Commissioner of Internal Revenue
- United States v. Hemme
Cases on the same legal provision: Internal Revenue Code
- United States v. Jerry W. Carlton
- Commissioner of Internal Revenue v. Keystone Consolidated Industries, Inc.
- Newark Morning Ledger Co. v. United States
- United States v. Lori Rabin Williams
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- Commissioner of Internal Revenue v. Erich E. Schleier and Helen B. Schleier
Same Term, same area (Federal Taxation)
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