United States v. Jerry W. Carlton
512 U.S. 26 · Decided June 13, 1994 · 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. Jerry W. Carlton was decided on June 13, 1994 unanimously (9–0). The Court reversed 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
- 512 U.S. 26 · 114 S. Ct. 2018 · 129 L. Ed. 2d 22 · 1994 U.S. LEXIS 4449
- Docket number
- 92-1941
- Decided
- June 13, 1994
- Argued
- February 28, 1994
- 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
- 9–0 (unanimous)
- Majority opinion
- Harry A. Blackmun
- 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 Harry A. Blackmun | Majority | Wrote an opinion |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Special concurrence | Wrote an opinion |
| Justice Antonin Scalia | Special concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Special concurrence | |
| Justice Ruth Bader Ginsburg | Majority |
Full case caption
United States v. Jerry W. Carlton
SCDB identifiers: case 1993-067, docket 1993-067-01.
Related decisions
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- United States v. William F. Hill
Cases on the same legal provision: Internal Revenue Code
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- Indopco, Inc. v. Commissioner of Internal Revenue.
- Commissioner of Internal Revenue v. Estate of Otis C. Hubert
Same Term, same area (Federal Taxation)
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