United States v. Wells Fargo Bank
485 U.S. 351 · Decided March 23, 1988 · 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. Wells Fargo Bank was decided on March 23, 1988 unanimously (8–0). The Court reversed the lower court's decision. Justice William J. Brennan Jr. 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
- 485 U.S. 351 · 108 S. Ct. 1179 · 99 L. Ed. 2d 368 · 1988 U.S. LEXIS 1449
- Docket number
- 86-1521
- Decided
- March 23, 1988
- Argued
- December 8, 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
- 8–0 (unanimous)
- Majority opinion
- William J. Brennan Jr.
- Opinion assigned by
- William H. Rehnquist
- 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 William J. Brennan Jr. | Majority | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority |
Did not participate: Anthony M. Kennedy.
Full case caption
United States v. Wells Fargo Bank et al.
SCDB identifiers: case 1987-053, docket 1987-053-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Commissioner of Internal Revenue v. Jesse C. Bollinger
- Arkansas Best Corporation v. Commissioner of Internal Revenue
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- Commissioner of Internal Revenue v. Asphalt Products Co., Inc.
- United States v. General Dynamics Corp.
- Commissioner of Internal Revenue v. Clark et Ux.
Cases on the same legal provision: Internal Revenue Code
- South Carolina v. BakerAltered precedent
- Church of Scientology of California v. Internal Revenue Service
- Commissioner of Internal Revenue v. McCoy
- Jersey Shore State Bank v. United States
- Hernandez v. Commissioner of Internal Revenue
- United States v. Hemme
Same Term, same area (Federal Taxation)
- Arkansas Best Corporation v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Jesse C. Bollinger
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