Indopco, Inc. v. Commissioner of Internal Revenue.
503 U.S. 79 · Decided February 26, 1992 · 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
Indopco, Inc. v. Commissioner of Internal Revenue. was decided on February 26, 1992 unanimously (9–0). The Court affirmed the lower court's decision. Justice Harry A. Blackmun 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
Case details
- Citations
- 503 U.S. 79 · 112 S. Ct. 1039 · 117 L. Ed. 2d 226 · 1992 U.S. LEXIS 1374
- Docket number
- 90-1278
- Decided
- February 26, 1992
- Argued
- November 12, 1991
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Harry A. Blackmun
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 Byron R. White | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority |
Full case caption
Indopco, Inc. v. Commissioner of Internal Revenue.
SCDB identifiers: case 1991-036, docket 1991-036-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Commissioner of Internal Revenue v. Nader E. Soliman
- Davis et Ux. v. United States
- United States v. John O. Irvine and First Trust National Association
- Hernandez v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Estate of Otis C. Hubert
- United States v. Hemme
Cases on the same legal provision: Internal Revenue Code
- Holywell Corporation v. Fred Stanton Smith, Etc.
- United States v. Therese A. Burke
- Cottage Savings Association v. Commissioner of Internal Revenue
- United States v. Centennial Savings Bank FSB (Resolution Trust Corporation
- Sheldon B. Bufferd v. Commissioner of Internal Revenue
- United States v. William F. Hill
Same Term, same area (Federal Taxation)
- Holywell Corporation v. Fred Stanton Smith, Etc.
- United States v. Therese A. Burke
- United States v. Thompson/center Arms Company
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