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United States v. International Business Machines Corp.

Docket No.: 95-591
Argued: March 18, 1996
Decided: June 10, 1996

Topics:

Article 1, Section 9, Paragraph 5: Export Clause, Federal Taxation, Federal Taxation, Bill of Rights, Commerce Clause, Fourth Amendment, Internal Revenue Code, stare decisis

PartyNames: UNITED STATES v. INTERNATIONAL BUSINESS MACHINES CORP. Certiorari to the United States Court of Appeals for the Federal Circuit.
Petitioner: United States
Respondent: International Business Machines Corp.

Court Below: THE UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT
Citation: 59 F.3d 1234
Lower Court Decision
Supreme Court Docket

United States
v.
International Business Machines Corp.
517 U.S. 843 (1996)
Other Citations: 116 S.Ct. 1793135 L.Ed.2d 124 (517 U.S.
Question:

May the federal government impose a tax on premiums that U.S. businesses pay foreign insurers for risks that could arise in this country?

United States v. International Business Machines Corp.
ORAL ARGUMENT

March 18, 1996

Holding: affirmed
Decision: Decision: 6 votes for International Business Machines Corp., 2 vote(s) against
Recused: JUSTICE STEVENS
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