Sheldon B. Bufferd v. Commissioner of Internal Revenue
506 U.S. 523 · Decided January 25, 1993 · 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
Sheldon B. Bufferd v. Commissioner of Internal Revenue was decided on January 25, 1993 unanimously (9–0). The Court affirmed the lower court's decision. Justice Byron R. White 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
- 506 U.S. 523 · 113 S. Ct. 927 · 122 L. Ed. 2d 306 · 1993 U.S. LEXIS 1014
- Docket number
- 91-7804
- Decided
- January 25, 1993
- Argued
- November 30, 1992
- 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
- Byron R. White
- Opinion assigned by
- William H. Rehnquist
- 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 Byron R. White | Majority | Wrote an opinion |
| Justice Harry A. Blackmun | Majority | |
| 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
Sheldon B. Bufferd v. Commissioner of Internal Revenue
SCDB identifiers: case 1992-024, docket 1992-024-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. William F. Hill
- Newark Morning Ledger Co. v. United States
- Commissioner of Internal Revenue v. Keystone Consolidated Industries, Inc.
- United States v. Thompson/center Arms Company
- United States v. Therese A. Burke
- Holywell Corporation v. Fred Stanton Smith, Etc.
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Nader E. Soliman
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- Indopco, Inc. v. Commissioner of Internal Revenue.
- United States v. John O. Irvine and First Trust National Association
- John L. Cheek v. United States
- Davis et Ux. v. United States
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Nader E. Soliman
- United States v. William F. Hill
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- Newark Morning Ledger Co. v. United States
- Commissioner of Internal Revenue v. Keystone Consolidated Industries, Inc.
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