Commissioner of Internal Revenue v. Engle et Ux.
464 U.S. 206 · Decided January 10, 1984 · 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
Commissioner of Internal Revenue v. Engle et Ux. was decided on January 10, 1984 by a vote of 5–4. The Court affirmed the lower court's decision. Justice Sandra Day O'Connor 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
- 464 U.S. 206 · 104 S. Ct. 597 · 78 L. Ed. 2d 420 · 1984 U.S. LEXIS 12
- Docket number
- 82-599
- Decided
- January 10, 1984
- Argued
- October 11, 1983
- 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
- 5–4
- Majority opinion
- Sandra Day O'Connor
- 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. | Dissent | |
| Justice Byron R. White | Dissent | |
| Justice Thurgood Marshall | Dissent | |
| 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 | Wrote an opinion |
Full case caption
Commissioner of Internal Revenue v. Engle et Ux.
SCDB identifiers: case 1983-015, docket 1983-015-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Badaracco v. Commissioner of Internal Revenue
- United States v. Arthur Young & Co.
- United States v. Ptasynski
- Commissioner of Internal Revenue v. Tufts
- Hillsboro National Bank v. Commissioner of Internal Revenue
- Paulsen et Ux. v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Dickman v. Commissioner of Internal Revenue
- United States v. Rodgers
- Bob Jones University v. United StatesAltered precedent
- Diedrich v. Commissioner of Internal Revenue
- Jewett et Ux. v. Commissioner of Internal Revenue
- United States v. Hemme
Same Term, same area (Federal Taxation)
- Badaracco v. Commissioner of Internal Revenue
- Dickman v. Commissioner of Internal Revenue
- United States v. Arthur Young & Co.
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