United States v. National Bank of Commerce
472 U.S. 713 · Decided June 26, 1985 · 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. National Bank of Commerce was decided on June 26, 1985 by a vote of 5–4. 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
- 472 U.S. 713 · 105 S. Ct. 2919 · 86 L. Ed. 2d 565 · 1985 U.S. LEXIS 102
- Docket number
- 84-498
- Decided
- June 26, 1985
- Argued
- April 15, 1985
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 5–4
- 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 J. Brennan Jr. | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Dissent | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Dissent | Wrote an opinion |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | |
| Justice Sandra Day O'Connor | Majority |
Full case caption
United States v. National Bank of Commerce
SCDB identifiers: case 1984-141, docket 1984-141-01.
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- United States v. Boyle
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Cases on the same legal provision: Internal Revenue Code
- United States v. Hemme
- Dickman v. Commissioner of Internal Revenue
- Jersey Shore State Bank v. United States
- United States v. Rodgers
- Bob Jones University v. United StatesAltered precedent
- Commissioner of Internal Revenue v. McCoy
Same Term, same area (Federal Taxation)
- Paulsen et Ux. v. Commissioner of Internal Revenue
- United States v. Boyle
- Tiffany Fine Arts, Inc. 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