Sorenson v. Secretary of the Treasury
475 U.S. 851 · Decided April 22, 1986 · 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
Sorenson v. Secretary of the Treasury was decided on April 22, 1986 by a vote of 8–1. 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 (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 475 U.S. 851 · 106 S. Ct. 1600 · 89 L. Ed. 2d 855 · 1986 U.S. LEXIS 103
- Docket number
- 84-1686
- Decided
- April 22, 1986
- Argued
- January 15, 1986
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–1
- Majority opinion
- Harry A. Blackmun
- Opinion assigned by
- Warren E. Burger
- 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 William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority |
Full case caption
Sorenson v. Secretary of the Treasury et al.
SCDB identifiers: case 1985-071, docket 1985-071-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. American College of Physicians
- United States v. Hughes Properties, Inc.
- United States v. American Bar Endowment
- O'Connor et Ux. v. United States
- United States v. National Bank of Commerce
- Commissioner of Internal Revenue v. Groetzinger
Cases on the same legal provision: Internal Revenue Code
- United States v. Hemme
- Jersey Shore State Bank v. United States
- Commissioner of Internal Revenue v. McCoy
- Church of Scientology of California v. Internal Revenue Service
- South Carolina v. BakerAltered precedent
- Dickman v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- United States v. American College of Physicians
- United States v. Hemme
- United States v. Hughes Properties, Inc.
- United States v. American Bar Endowment
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