United States v. Therese A. Burke
504 U.S. 229 · Decided May 26, 1992 · 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. Therese A. Burke was decided on May 26, 1992 by a vote of 7–2. The Court reversed the lower court's decision. Justice Harry A. Blackmun 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
- 504 U.S. 229 · 112 S. Ct. 1867 · 119 L. Ed. 2d 34 · 1992 U.S. LEXIS 3124
- Docket number
- 91-42
- Decided
- May 26, 1992
- Argued
- January 21, 1992
- 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
- 7–2
- Majority opinion
- Harry A. Blackmun
- 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 Byron R. White | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Dissent | Wrote an opinion |
| Justice Antonin Scalia | Special concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Special concurrence | Wrote an opinion |
| Justice Clarence Thomas | Dissent |
Full case caption
United States v. Therese A. Burke, Cynthia R. Center, and Linda G. Gibbs
SCDB identifiers: case 1991-075, docket 1991-075-01.
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Cases on the same legal provision: Internal Revenue Code
- Indopco, Inc. v. Commissioner of Internal Revenue.
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Same Term, same area (Federal Taxation)
- Holywell Corporation v. Fred Stanton Smith, Etc.
- Indopco, Inc. v. Commissioner of Internal Revenue.
- United States v. Thompson/center Arms Company
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