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Jersey Shore State Bank v. United States

479 U.S. 442 · Decided January 20, 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

Jersey Shore State Bank v. United States was decided on January 20, 1987 unanimously (9–0). The Court affirmed the lower court's decision. Chief Justice William H. Rehnquist wrote the opinion of the Court. SCDB classifies its main issue as “Liability, miscellaneous” in the Economic Activity area.

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Case details

Citations
479 U.S. 442 · 107 S. Ct. 782 · 93 L. Ed. 2d 800 · 1987 U.S. LEXIS 289
Docket number
85-1736
Decided
January 20, 1987
Argued
December 8, 1986
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
William H. Rehnquist
Opinion assigned by
William H. Rehnquist
How the case arrived
Certiorari
Legal provision
Internal Revenue Code
Type of law
Federal statute
Decision direction (SCDB)
Liberal what this means

How the Justices voted

Full case caption

Jersey Shore State Bank v. United States

SCDB identifiers: case 1986-024, docket 1986-024-01.

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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