United States v. Maryland Savings-Share Insurance Corp.
400 U.S. 4 · Decided October 19, 1970 · 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. Maryland Savings-Share Insurance Corp. was decided on October 19, 1970 by a vote of 8–1. The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned 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
- 400 U.S. 4 · 91 S. Ct. 16 · 27 L. Ed. 2d 4 · 1970 U.S. LEXIS 105
- Docket number
- 160
- Decided
- October 19, 1970
- Court era
- Burger Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Appeal
- 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 Hugo L. Black | Majority | |
| Justice William O. Douglas | Majority | |
| Justice John M. Harlan II | Jurisdictional dissent | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority |
Full case caption
United States v. Maryland Savings-Share Insurance Corp.
SCDB identifiers: case 1970-001, docket 1970-001-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Donaldson v. United States
- Nash v. United States
- Woodward v. Commissioner of Internal Revenue
- United States v. Hilton Hotels Corp.
- United States v. Davis et Ux.
- United States v. W. M. Webb, Inc.
Cases on the same legal provision: Internal Revenue Code
- United States v. Estate of Donnelly
- United States v. Chandler
- United States v. Cartwright
- United States v. Bishop
- United States v. Habig
- Fausner v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Donaldson v. United States
- United States v. Randall
- United States v. Mitchell
- Commissioner of Internal Revenue v. Lincoln Savings & Loan Assn.
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