Atlantic Mutual Insurance Company v. Commissioner of Internal Revenue

Decided April 21, 1998. Antonin Scalia delivered the opinion of the Court.

Docket 97-147 · 523 U.S. 382 (1998) · Cited 100 times

Holding

The Treasury Regulation represents a reasonable interpretation of the term “reserve strengthening.”

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 9–0.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · 467 U.S. 837 (1984)
• Cottage Savings Assn. v. Commissioner · 499 U.S. 554 (1991)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• United States v. Mead Corp. · 533 U.S. 218 (2001)
• Whitman v. American Trucking Assns., Inc. · 531 U.S. 457 (2001)
• United States v. Haggar Apparel Co. · 526 U.S. 380 (1999)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

Explore from here

Antonin Scalia’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (1998). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).