United States v. General Dynamics Corp.
481 U.S. 239 · Decided April 22, 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
United States v. General Dynamics Corp. was decided on April 22, 1987 by a vote of 6–3. The Court reversed the lower court's decision. Justice Thurgood Marshall 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
- 481 U.S. 239 · 107 S. Ct. 1732 · 95 L. Ed. 2d 226 · 1987 U.S. LEXIS 1818
- Docket number
- 85-1385
- Decided
- April 22, 1987
- Argued
- January 13, 1987
- Court era
- Rehnquist 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
- Thurgood Marshall
- 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 William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Justice Harry A. Blackmun | Dissent | |
| Justice Lewis F. Powell Jr. | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | |
| Justice Sandra Day O'Connor | Dissent | Wrote an opinion |
| Justice Antonin Scalia | Majority |
Full case caption
United States v. General Dynamics Corp. et al.
SCDB identifiers: case 1986-076, docket 1986-076-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Asphalt Products Co., Inc.
- Commissioner of Internal Revenue v. Groetzinger
- Commissioner of Internal Revenue v. Fink
- O'Connor et Ux. v. United States
- United States v. American Bar Endowment
- Arkansas Best Corporation v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Jersey Shore State Bank v. United States
- Commissioner of Internal Revenue v. McCoy
- Church of Scientology of California v. Internal Revenue Service
- United States v. Hemme
- South Carolina v. BakerAltered precedent
- Hernandez v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- O'Connor et Ux. v. United States
- Commissioner of Internal Revenue v. Groetzinger
- Commissioner of Internal Revenue v. Asphalt Products Co., Inc.
- Commissioner of Internal Revenue v. Fink
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