Indopco, Inc. v. Commissioner of Internal Revenue.
Decided February 26, 1992. Harry Andrew Blackmun delivered the opinion of the Court.
Docket 90-1278 · 503 U.S. 79 (1992) · Cited 2,453 times
We don’t yet publish a summary of this opinion — read the official text below for the Court’s holding and reasoning.
How the Justices voted
Decided 9–0.
Majority · 9
“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.
- Commissioner v. Lincoln Savings & Loan Ass'n · 403 U.S. 345 (1971)
- Deputy, Administratrix v. Du Pont · 308 U.S. 488 (1940)
- Welch v. Helvering · 290 U.S. 111 (1933)
- Commissioner v. Idaho Power Co. · 418 U.S. 1 (1974)
- New Colonial Ice Co. v. Helvering · 292 U.S. 435 (1934)
- Interstate Transit Lines v. Commissioner · 319 U.S. 590 (1943)
- Commissioner v. Tellier · 383 U.S. 687 (1966)
- Commissioner v. Heininger · 320 U.S. 467 (1943)
- Woodward v. Commissioner · 397 U.S. 572 (1970)
- Helvering v. Winmill · 305 U.S. 79 (1938)
- United States v. Hilton Hotels Corp. · 397 U.S. 580 (1970)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Newark Morning Ledger Co. v. United States · 507 U.S. 546 (1993)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). 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).