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1977 term · Burger Court · 7-2

Commissioner of Internal Revenue v. Kowalski et ux.

434 U.S. 77 · 98 S. Ct. 315 · 1977 U.S. LEXIS 155

The record

Term
1977
Decided
Issue area
Federal Taxation
Vote split
7-2
Winning party
Petitioner
Decision direction
Liberal
Chief Justice
Burger Court
Disposition
Reversed
Docket
76-1095
U.S. Reports
434 U.S. 77
S. Ct. citation
98 S. Ct. 315
LEXIS citation
1977 U.S. LEXIS 155

How the bench divided

M 7 majorityD 2 dissenting

How each justice voted in Commissioner of Internal Revenue v. Kowalski et ux.
JusticeVote
Potter StewartMajority
Thurgood MarshallMajority
William J. BrennanMajority
Byron WhiteMajority
Lewis F. PowellMajority
William RehnquistMajority
John Paul StevensMajority
Warren E. BurgerDissent
Harry BlackmunDissent

Same issue area

Decisions the Court reached on the same question, nearest in time to this one. Federal Taxation accounts for 319 of the 9,277 decisions in this dataset.

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