Commissioner of Internal Revenue v. McCoy
484 U.S. 3 · Decided October 19, 1987 · 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. McCoy was decided on October 19, 1987 by a vote of 7–1. The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “Jurisdiction of federal courts of appeals” in the Judicial Power area.
Read the opinion
Case details
- Citations
- 484 U.S. 3 · 108 S. Ct. 217 · 98 L. Ed. 2d 2 · 1987 U.S. LEXIS 4393
- Docket number
- 87-75
- Decided
- October 19, 1987
- Court era
- Rehnquist Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–1
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Jurisdiction of federal courts of appeals
- Issue area
- Judicial Power
- 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 | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Jurisdictional dissent | Wrote an opinion |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority |
Full case caption
Commissioner of Internal Revenue v. McCoy, Executor of the Estate of McCoy
SCDB identifiers: case 1987-002, docket 1987-002-01.
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- Karcher v. May
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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