Dickman v. Commissioner of Internal Revenue

465 U.S. 330 · Decided February 21, 1984 · Supreme Court of the United States

At a glance

Dickman v. Commissioner of Internal Revenue was decided on February 21, 1984 by a vote of 7–2. The Court affirmed the lower court's decision. Chief Justice Warren E. Burger wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” 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

Dickman et al. v. Commissioner of Internal Revenue

SCDB identifiers: case 1983-037, docket 1983-037-01.

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Other cases on “Federal taxation of gifts and business expenses”

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Cases on the same legal provision: Internal Revenue Code

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Same Term, same area (Federal Taxation)

• Commissioner of Internal Revenue v. Engle et Ux.
  464 U.S. 206Decided January 10, 19845–4Sandra Day O'Connor
• Badaracco v. Commissioner of Internal Revenue
  464 U.S. 386Decided January 17, 19848–1Harry A. Blackmun
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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