United States v. Bisceglia
420 U.S. 141 · Decided February 19, 1975 · 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 States v. Bisceglia was decided on February 19, 1975 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Chief Justice Warren E. Burger 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
- 420 U.S. 141 · 95 S. Ct. 915 · 43 L. Ed. 2d 88 · 1975 U.S. LEXIS 135
- Docket number
- 73-1245
- Decided
- February 19, 1975
- Argued
- November 11, 1974
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Warren E. Burger
- 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 O. Douglas | Dissent | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | Wrote an opinion |
| Justice Harry A. Blackmun | Concurrence | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Concurrence | |
| Justice William H. Rehnquist | Majority |
Full case caption
United States et al. v. Bisceglia
SCDB identifiers: case 1974-041, docket 1974-041-01.
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- United States v. American Friends Service Committee
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Cases on the same legal provision: Internal Revenue Code
- Phelps v. United States
- Otte v. United States
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
- Laing v. United States
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Same Term, same area (Federal Taxation)
- United States v. American Friends Service Committee
- Otte v. United States
- Phelps v. United States
- Ivan Allen Co. v. United States
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