Commissioner of Internal Revenue v. Shapiro et Ux.

Decided March 8, 1976. Byron Raymond White delivered the opinion of the Court.

Docket 74-744 · 424 U.S. 614 (1976) · Cited 261 times

Holding

The Act did not require dismissal of respondent's complaint.

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 6–2.

“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.

• Phillips v. Commissioner · 283 U.S. 589 (1931)
• Enochs v. Williams Packing & Navigation Co. · 370 U.S. 1 (1962)
• Gerstein v. Pugh · 420 U.S. 103 (1975)
• Fuentes v. Shevin · 407 U.S. 67 (1972)
• North Georgia Finishing, Inc. v. Di-Chem, Inc. · 419 U.S. 601 (1975)
• Laing v. United States · 423 U.S. 161 (1976)
• Mathews v. Eldridge · 424 U.S. 319 (1976)
• Goldberg v. Kelly · 397 U.S. 254 (1970)
• Goss v. Lopez · 419 U.S. 565 (1975)
• Sniadach v. Family Finance Corp. of Bay View · 395 U.S. 337 (1969)
• Regional Rail Reorganization Act Cases · 419 U.S. 102 (1974)
• Bob Jones University v. Simon · 416 U.S. 725 (1974)
• Alexander v. \Americans United\" Inc." · 416 U.S. 752 (1974)

Cited by

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

• United States v. Janis · 428 U.S. 433 (1976)
• United States v. James Daniel Good Real Property · 510 U.S. 43 (1993)
• Block v. Rutherford · 468 U.S. 576 (1984)
• G. M. Leasing Corp. v. United States · 429 U.S. 338 (1977)
• South Carolina v. Regan · 465 U.S. 367 (1984)
• Franchise Tax Board v. United States Postal Service · 467 U.S. 512 (1984)
• Culley v. Marshall · 601 U.S. 377 (2024)

Official text

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

Explore from here

Byron Raymond White’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (1976). 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).