Dickman et al. v. Commissioner of Internal Revenue
Decided February 21, 1984. Warren Earl Burger delivered the opinion of the Court.
Docket 82-1041 · 465 U.S. 330 (1984) · Cited 194 times
Holding
The loans in question resulted in taxable gifts of the reasonable value of the use of the money lent.
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 7–2.
Majority · 7
- Warren Earl Burger · delivered the opinion of the Court
- Byron Raymond White
- Harry Andrew Blackmun
- John Paul Stevens
- Sandra Day O'Connor
- Thurgood Marshall
- William Joseph Brennan Jr.
Dissenting · 2
- Lewis Franklin Powell Jr. · filed a dissenting opinion
- William Hubbs Rehnquist
“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. Byrum · 408 U.S. 125 (1972)
- Commissioner v. Glenshaw Glass Co. · 348 U.S. 426 (1955)
- Automobile Club of Mich. v. Commissioner · 353 U.S. 180 (1957)
- Bob Jones University v. United States · 461 U.S. 574 (1983)
- Dixon v. United States · 381 U.S. 68 (1965)
- Commissioner v. Brown · 380 U.S. 563 (1965)
- Commissioner v. Wemyss · 324 U.S. 303 (1945)
- Catalano, Inc. v. Target Sales, Inc. · 446 U.S. 643 (1980)
- Smith v. Shaughnessy · 318 U.S. 176 (1943)
- Robinette v. Helvering · 318 U.S. 184 (1943)
- Central Illinois Public Service Co. v. United States · 435 U.S. 21 (1978)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Carpenter v. United States · 585 U.S. 296 (2018)
- United States v. Craft · 535 U.S. 274 (2002)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Warren Earl Burger’s profile · All Supreme Court opinions · The Supreme Court
Source: Supreme Court of the United States, slip opinions (1984). 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).