United States v. Vogel Fertilizer Co.
455 U.S. 16 · Decided January 13, 1982 · 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. Vogel Fertilizer Co. was decided on January 13, 1982 by a vote of 7–2. The Court affirmed the lower court's decision. Justice William J. Brennan Jr. 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
- 455 U.S. 16 · 102 S. Ct. 821 · 70 L. Ed. 2d 792 · 1982 U.S. LEXIS 64
- Docket number
- 80-1251
- Decided
- January 13, 1982
- Argued
- November 3, 1981
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 7–2
- Majority opinion
- William J. Brennan Jr.
- Opinion assigned by
- Warren E. Burger
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
| Justice Byron R. White | Dissent | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Dissent | Wrote an opinion |
| 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 v. Vogel Fertilizer Co.
SCDB identifiers: case 1981-030, docket 1981-030-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Rowan Cos., Inc. v. United States
- St. Martin Evangelical Lutheran Church v. South Dakota
- United States v. Swank
- Commissioner of Internal Revenue v. Portland Cement Company of Utah
- Hcsc-Laundry v. United States
- United States v. Darusmont et Ux.
Cases on the same legal provision: Internal Revenue Code
- Jewett et Ux. v. Commissioner of Internal Revenue
- Diedrich v. Commissioner of Internal Revenue
- Bob Jones University v. United StatesAltered precedent
- United States v. Rodgers
- United States v. Euge
- Dickman v. Commissioner of Internal Revenue
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