United California Bank v. United States
439 U.S. 180 · Decided December 11, 1978 · 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
United California Bank v. United States was decided on December 11, 1978 by a vote of 6–3. The Court reversed the lower court's decision. Justice Byron R. White 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
- 439 U.S. 180 · 99 S. Ct. 476 · 58 L. Ed. 2d 444 · 1978 U.S. LEXIS 2453
- Docket number
- 77-1016
- Decided
- December 11, 1978
- Argued
- October 4, 1978
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Byron R. White
- Opinion assigned by
- Warren E. Burger
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | |
| Justice Byron R. White | Majority | Wrote an opinion |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Dissent | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
Full case caption
United California Bank et Al., Co-Executors v. United States
SCDB identifiers: case 1978-013, docket 1978-013-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Central Illinois Public Service Co. v. United States
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Jewett et Ux. v. Commissioner of Internal Revenue
- Diedrich v. Commissioner of Internal Revenue
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
Cases on the same legal provision: Internal Revenue Code
- Thor Power Tool Co. v. Commissioner of Internal Revenue
- National Muffler Dealers Assn., Inc. v. United States
- United States v. Lasalle National Bank
- Slodov v. United States
- United States v. Sotelo et Ux.
- Frank Lyon Co. v. United States
Same Term, same area (Federal Taxation)
- Thor Power Tool Co. v. Commissioner of Internal Revenue
- National Muffler Dealers Assn., Inc. v. United States
- United States v. Kimbell Foods, 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