Commissioner of Internal Revenue v. Erich E. Schleier and Helen B. Schleier

515 U.S. 323 · Decided June 14, 1995 · Supreme Court of the United States

At a glance

Commissioner of Internal Revenue v. Erich E. Schleier and Helen B. Schleier was decided on June 14, 1995 by a vote of 6–3. The Court reversed the lower court's decision. Justice John Paul Stevens 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

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Commissioner of Internal Revenue v. Erich E. Schleier and Helen B. Schleier

SCDB identifiers: case 1994-074, docket 1994-074-01.

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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