Commissioner of Internal Revenue v. Erich E. Schleier and Helen B. Schleier
Decided June 14, 1995. John Paul Stevens delivered the opinion of the Court.
Docket 94-500 · 515 U.S. 323 (1995) · Cited 623 times
Holding
Recovery under the ADEA is not excludable from gross income.
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 6–3.
Majority · 5
- John Paul Stevens · delivered the opinion of the Court
- Anthony McLeod Kennedy
- Ruth Bader Ginsburg
- Stephen Gerald Breyer
- William Hubbs Rehnquist
Concurring · 1
Dissenting · 3
- Clarence Thomas
- David Hackett Souter
- Sandra Day O'Connor · filed a dissenting opinion
“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.
- United States v. Burke · 504 U.S. 229 (1992)
- Trans World Airlines, Inc. v. Thurston · 469 U.S. 111 (1985)
- Lorillard v. Pons · 434 U.S. 575 (1978)
- Overnight Motor Transportation Co. v. Missel · 316 U.S. 572 (1942)
- McKennon v. Nashville Banner Publishing Co. · 513 U.S. 352 (1995)
- Price Waterhouse v. Hopkins · 490 U.S. 228 (1989)
- Albemarle Paper Co. v. Moody · 422 U.S. 405 (1975)
- Johnson v. Railway Express Agency, Inc. · 421 U.S. 454 (1975)
- Helvering v. Clifford · 309 U.S. 331 (1940)
- Commissioner v. Glenshaw Glass Co. · 348 U.S. 426 (1955)
- Brooklyn Savings Bank v. O'Neil · 324 U.S. 697 (1945)
- Lehman v. Nakshian · 453 U.S. 156 (1981)
- Goodman v. Lukens Steel Co. · 482 U.S. 656 (1987)
- Equal Employment Opportunity Commission v. Wyoming · 460 U.S. 226 (1983)
- Lyng v. Payne · 476 U.S. 926 (1986)
- Bartels v. Birmingham · 332 U.S. 126 (1947)
- Commissioner v. Jacobson · 336 U.S. 28 (1949)
- United States v. Centennial Savings Bank FSB · 499 U.S. 573 (1991)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- O'Gilvie v. United States · 519 U.S. 79 (1996)
- Rousey v. Jacoway · 544 U.S. 320 (2005)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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John Paul Stevens’s profile · All Supreme Court opinions · The Supreme Court
Source: Supreme Court of the United States, slip opinions (1995). 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).