Federal taxation of gifts and business expenses: Supreme Court decisions

Every U.S. Supreme Court decision from the 1946 through 2025 Terms that the Supreme Court Database classifies under the issue “Federal taxation of gifts and business expenses,” part of the Federal Taxation area.

Legal provisions most often involved

All 46 decisions, newest first

• Mayo Foundation for Medical Education and Research v. United States
  562 U.S. 44Decided January 11, 20118–0John G. Roberts Jr.
• United States v. Abel Cosmo Galletti
  541 U.S. 114Decided March 23, 20049–0Clarence Thomas
• Commissioner of Internal Revenue v. Estate of Otis C. Hubert
  520 U.S. 93Decided March 18, 19977–2Anthony M. Kennedy
• United States v. John O. Irvine and First Trust National Association
  511 U.S. 224Decided April 20, 19948–0David H. Souter
• Commissioner of Internal Revenue v. Nader E. Soliman
  506 U.S. 168Decided January 12, 19938–1Anthony M. Kennedy
• Indopco, Inc. v. Commissioner of Internal Revenue.
  503 U.S. 79Decided February 26, 19929–0Harry A. Blackmun
• Davis et Ux. v. United States
  495 U.S. 472Decided May 21, 19909–0Sandra Day O'Connor
• Hernandez v. Commissioner of Internal Revenue
  490 U.S. 680Decided June 5, 19895–2Thurgood Marshall
• United States v. Hemme
  476 U.S. 558Decided June 3, 19869–0Thurgood Marshall
• Dickman v. Commissioner of Internal Revenue
  465 U.S. 330Decided February 21, 19847–2Warren E. Burger
• Diedrich v. Commissioner of Internal Revenue
  457 U.S. 191Decided June 15, 19828–1Warren E. Burger
• Jewett et Ux. v. Commissioner of Internal Revenue
  455 U.S. 305Decided February 23, 19826–3John Paul Stevens
• United California Bank v. United States
  439 U.S. 180Decided December 11, 19786–3Byron R. White
• Central Illinois Public Service Co. v. United States
  435 U.S. 21Decided February 28, 19789–0Harry A. Blackmun
• Commissioner of Internal Revenue v. Kowalski et Ux.
  434 U.S. 77Decided November 29, 19777–2William J. Brennan Jr.
• Bob Jones University v. Simon
  416 U.S. 725Decided May 15, 19748–0Lewis F. Powell Jr.
• Alexander v. 'americans United' Inc.
  416 U.S. 752Decided May 15, 19747–1Lewis F. Powell Jr.
• Fausner v. Commissioner of Internal Revenue
  413 U.S. 838Decided June 25, 19738–1Per curiam
• United States v. Cartwright
  411 U.S. 546Decided May 7, 19736–3Byron R. White
• United States v. Chandler
  410 U.S. 257Decided January 22, 19739–0Per curiam
• United States v. Correll et Ux.
  389 U.S. 299Decided December 11, 19675–3Potter Stewart
• Commissioner of Internal Revenue v. Stidger et Ux.
  386 U.S. 287Decided March 20, 19676–3Earl Warren
• Commissioner of Internal Revenue v. Tellier et Ux.
  383 U.S. 687Decided March 24, 19669–0Potter Stewart
• United States v. Gilmore et Ux.
  372 U.S. 39Decided February 18, 19637–2John M. Harlan II
• United States v. Patrick
  372 U.S. 53Decided February 18, 19637–2John M. Harlan II
• Rudolph et Ux. v. United States
  370 U.S. 269Decided June 18, 19625–2Per curiam
• United States v. Davis
  370 U.S. 65Decided June 4, 19627–0Tom C. Clark
• Commissioner of Internal Revenue v. Bilder
  369 U.S. 499Decided April 30, 19626–1John M. Harlan II
• Commissioner of Internal Revenue v. Lester
  366 U.S. 299Decided May 22, 19619–0Tom C. Clark
• Dayton Rubber Co. v. Cordovan Associates, Inc.
  364 U.S. 299Decided October 24, 19608–1Per curiam
• Commissioner of Internal Revenue v. Duberstein et Ux.
  363 U.S. 278Decided June 13, 19608–1William J. Brennan Jr.
• United States v. Kaiser
  363 U.S. 299Decided June 13, 19606–3William J. Brennan Jr.
• Cammarano et Ux. v. United States
  358 U.S. 498Decided February 24, 19599–0John M. Harlan II
• Peurifoy v. Commissioner of Internal Revenue
  358 U.S. 59Decided November 10, 19586–3Per curiam
• Fidelity-Philadelphia Trust Co. v. Smith
  356 U.S. 274Decided April 28, 19586–3Earl Warren
• United States v. Calamaro
  354 U.S. 351Decided June 17, 19577–1John M. Harlan II
• Putnam et Ux. v. Commissioner of Internal Revenue
  352 U.S. 82Decided December 3, 19568–1William J. Brennan Jr.
• Commissioner of Internal Revenue v. Lobue
  351 U.S. 243Decided May 28, 19567–2Hugo L. Black
• Commissioner of Internal Revenue v. Estate of Sternberger
  348 U.S. 187Decided January 10, 19556–2Harold H. Burton
• Lober v. United States
  346 U.S. 335Decided November 9, 19537–2Hugo L. Black
• Robertson v. United States
  343 U.S. 711Decided June 2, 19527–1William O. Douglas
• Lykes v. United States
  343 U.S. 118Decided March 24, 19526–3Harold H. Burton
• Lilly v. Commissioner of Internal Revenue
  343 U.S. 90Decided March 10, 19528–0Harold H. Burton
• Harris v. Commissioner of Internal Revenue
  340 U.S. 106Decided November 27, 19505–4William O. Douglas
• United States v. Benedict
  338 U.S. 692Decided February 13, 19505–3Harold H. Burton
• Henslee v. Union Planters National Bank & Trust Co.
  335 U.S. 595Decided January 3, 19496–3Per curiam

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