United States v. Generes et Vir
405 U.S. 93 · Decided February 23, 1972 · 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. Generes et Vir was decided on February 23, 1972 by a vote of 6–1. The Court reversed the lower court's decision and remanded the case. 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
- 405 U.S. 93 · 92 S. Ct. 827 · 31 L. Ed. 2d 62 · 1972 U.S. LEXIS 151
- Docket number
- 70-28
- Decided
- February 23, 1972
- Argued
- November 8, 1971
- 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
- 6–1
- 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 O. Douglas | Dissent | Wrote an opinion |
| Justice William J. Brennan Jr. | Special concurrence | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Special concurrence | Wrote an opinion |
| Justice Thurgood Marshall | Concurrence | Wrote an opinion |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
Did not participate: Lewis F. Powell Jr., William H. Rehnquist.
Full case caption
United States v. Generes et Vir
SCDB identifiers: case 1971-057, docket 1971-057-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Mississippi Chemical Corp.
- Commissioner of Internal Revenue v. First Security Bank of Utah, N. A.
- United States v. Byrum
- Commissioner of Internal Revenue v. Lincoln Savings & Loan Assn.
- United States v. Mitchell
- United States v. Basye
Cases on the same legal provision: Internal Revenue Code
- United States v. Chandler
- United States v. Cartwright
- United States v. Bishop
- Fausner v. Commissioner of Internal Revenue
- United States v. Estate of Donnelly
- Bob Jones University v. Simon
Same Term, same area (Federal Taxation)
- United States v. Mississippi Chemical Corp.
- Commissioner of Internal Revenue v. First Security Bank of Utah, N. A.
- United States v. Byrum
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