United States v. General Dynamics Corp. et al.
Decided April 22, 1987. Thurgood Marshall delivered the opinion of the Court.
Docket 85-1385 · 481 U.S. 239 (1987) · Cited 123 times
Holding
Where the filing of claims is a condition precedent to liability, an accrual basis taxpayer providing medical benefits to its employees cannot deduct at the close of the taxable year an estimate of its obligation to pay for medical care obtained by employees or their qualified dependents during the final quarter of the year, claims for which have not been reported to the employer.
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 · 6
- Thurgood Marshall · delivered the opinion of the Court
- Antonin Scalia
- Byron Raymond White
- Lewis Franklin Powell Jr.
- William Hubbs Rehnquist
- William Joseph Brennan Jr.
Dissenting · 3
- Harry Andrew Blackmun
- John Paul Stevens
- 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. Anderson · 269 U.S. 422 (1926)
- Brown v. Helvering · 291 U.S. 193 (1934)
- United States v. Hughes Properties, Inc. · 476 U.S. 593 (1986)
- Lucas v. American Code Co. · 280 U.S. 445 (1930)
- Continental Tie & Lumber Co. v. United States · 286 U.S. 290 (1932)
- Helvering v. Taylor · 293 U.S. 507 (1935)
- Security Flour Mills Co. v. Commissioner · 321 U.S. 281 (1944)
- American Automobile Assn. v. United States · 367 U.S. 687 (1961)
- Lucas v. North Texas Lumber Co. · 281 U.S. 11 (1930)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Source: Supreme Court of the United States, slip opinions (1987). 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).