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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

United States v. International Business Machines Corp.
Case Documents

1Opinion in United States v. International Business Machines Corp.
2Opinion in United States v. International Business Machines Corp.
Additional documents for this case are pending review.