United States v. Thompson/center Arms Company
504 U.S. 505 · Decided June 8, 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. Thompson/center Arms Company was decided on June 8, 1992 by a vote of 5–4. The Court affirmed the lower court's decision. Justice David H. Souter wrote the opinion announcing the judgment 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. 505 · 112 S. Ct. 2102 · 119 L. Ed. 2d 308 · 1992 U.S. LEXIS 3391
- Docket number
- 91-164
- Decided
- June 8, 1992
- Argued
- January 13, 1992
- Court era
- Rehnquist Court
- Decision type
- Judgment of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 5–4
- Majority opinion
- David H. Souter
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- 26 U.S.C. § 5821
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Byron R. White | Dissent | Wrote an opinion |
| Justice Harry A. Blackmun | Dissent | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Special concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Dissent | |
| Justice David H. Souter | Judgment of the Court | Wrote an opinion |
| Justice Clarence Thomas | Special concurrence |
Full case caption
United States v. Thompson/center Arms Company
SCDB identifiers: case 1991-083, docket 1991-083-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Therese A. Burke
- Holywell Corporation v. Fred Stanton Smith, Etc.
- Sheldon B. Bufferd v. Commissioner of Internal Revenue
- United States v. William F. Hill
- Newark Morning Ledger Co. v. United States
- Commissioner of Internal Revenue v. Keystone Consolidated Industries, Inc.
Same Term, same area (Federal Taxation)
- Holywell Corporation v. Fred Stanton Smith, Etc.
- Indopco, Inc. v. Commissioner of Internal Revenue.
- United States v. Therese A. Burke
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