Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co.
433 U.S. 148 · Decided June 23, 1977 · Supreme Court of the United States
At a glance
Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co. was decided on June 23, 1977 unanimously (8–0). The Court reversed the lower court's decision and remanded the case. 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
Case details
- Citations
- 433 U.S. 148 · 97 S. Ct. 2523 · 53 L. Ed. 2d 653 · 1977 U.S. LEXIS 137
- Docket number
- 75-1771
- Decided
- June 23, 1977
- Argued
- March 30, 1977
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- John Paul Stevens
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- 26 U.S.C. § 801
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Special concurrence | Wrote an opinion |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Special concurrence | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | Wrote an opinion |
Did not participate: Potter Stewart.
Full case caption
Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co.
SCDB identifiers: case 1976-164, docket 1976-164-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Consumer Life Insurance Co.
- Don E. Williams Co. v. Commissioner of Internal Revenue
- United States v. Foster Lumber Co., Inc.
- Fulman v. United States
- Frank Lyon Co. v. United States
- Thor Power Tool Co. v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. Foster Lumber Co., Inc.
- Don E. Williams Co. v. Commissioner of Internal Revenue
- United States v. Consumer Life Insurance 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