Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co.
417 U.S. 134 · Decided May 28, 1974 · 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. National Alfalfa Dehydrating & Milling Co. was decided on May 28, 1974 unanimously (9–0). The Court reversed the lower court's decision. Justice Harry A. Blackmun 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
- 417 U.S. 134 · 94 S. Ct. 2129 · 40 L. Ed. 2d 717 · 1974 U.S. LEXIS 59
- Docket number
- 73-9
- Decided
- May 28, 1974
- Argued
- January 14, 1974
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Harry A. Blackmun
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Special concurrence | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Full case caption
Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co.
SCDB identifiers: case 1973-121, docket 1973-121-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Snow et Ux. v. Commissioner of Internal Revenue
- Central Tablet Manufacturing Co. v. United States
- Commissioner of Internal Revenue v. Idaho Power Co.
- United States v. American Friends Service Committee
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- United States v. Chicago
Cases on the same legal provision: Internal Revenue Code
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
- Otte v. United States
- Fausner v. Commissioner of Internal Revenue
- Phelps v. United States
- United States v. Bishop
Same Term, same area (Federal Taxation)
- Mahon v. Stowers
- Snow et Ux. v. Commissioner of Internal Revenue
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
- Central Tablet Manufacturing Co. v. United States
- Commissioner of Internal Revenue v. Idaho Power 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