The Supreme Court Database

Analysis Specifications

Analysis Outcome

Unit of Analysis

n/a

Analysis Overview	Issues Summary	Frequency Distributions	Crosstab Reports	Case Details

Supreme Court Detail

Case Name	UNITED STATES v. INTERNATIONAL BUSINESS MACHINES CORPORATION LEXIS \| Westlaw \| FindLaw \| CourtListener Note: FindLaw and CourtListener are free services.
Date Decision	June 10, 1996
Date Argument	March 18, 1996
Decision Type	opinion of the court (orally argued)
Citations	517 U.S. 843 116 S. Ct. 1793 1996 U.S. LEXIS 3716 135 L. Ed. 2d 124
Docket	95-591

Lower Court Detail

Court in which Case Originated	U.S. Court of Claims, Court of Federal Claims
Court whose Decision was Reviewed	U.S. Court of Appeals, Federal Circuit
Petitioner	United States
Respondent	taxpayer or executor of taxpayer's estate, federal only

Vote Detail

Issue/Legal Provision (1 of 2)	FEDERAL TAXATION Federal Taxation, Typically Under Provisions Of The Internal Revenue Code CONSTITUTION Article I, Section 9, Paragraph 5 (export clause)
Vote Coalition	6 - 2
Decision Direction	Conservative
Justice Votes	voted with majority or plurality Rehnquist O'Connor Scalia Souter Thomas Breyer dissent Kennedy Ginsburg justice did not participate Stevens
Issue/Legal Provision (2 of 2)	FEDERAL TAXATION Federal Taxation, Typically Under Provisions Of The Internal Revenue Code FEDERAL STATUTE Internal Revenue Code and pre-IRC revenue acts
Vote Coalition	6 - 2
Decision Direction	Conservative
Justice Votes	voted with majority or plurality Rehnquist O'Connor Scalia Souter Thomas Breyer dissent Kennedy Ginsburg justice did not participate Stevens

Supreme Court Database Detail

SCDB ID

1995-065-01

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