The Supreme Court Database

Analysis Specifications

Analysis Outcome

Unit of Analysis

n/a

Analysis Overview	Issues Summary	Frequency Distributions	Crosstab Reports	Case Details

Supreme Court Detail

Case Name	COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF OTIS C. HUBERT, DECEASED, C & S SOVERAN TRUST COMPANY (GEORGIA) N. A., CO-EXECUTOR LEXIS \| Westlaw \| FindLaw \| CourtListener Note: FindLaw and CourtListener are free services.
Date Decision	March 18, 1997
Date Argument	November 12, 1996
Decision Type	judgment of the Court (orally argued)
Citations	520 U.S. 93 117 S. Ct. 1124 1997 U.S. LEXIS 1920 137 L. Ed. 2d 235
Docket	95-1402

Lower Court Detail

Court in which Case Originated	U.S. Tax Court
Court whose Decision was Reviewed	U.S. Court of Appeals, Eleventh Circuit
Petitioner	Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent	taxpayer or executor of taxpayer's estate, federal only

Vote Detail

Issue/Legal Provision (1 of 1)	FEDERAL TAXATION Federal Taxation Of Gifts, Personal, Business, Or Professional Expenses FEDERAL STATUTE Internal Revenue Code and pre-IRC revenue acts
Vote Coalition	7 - 2
Decision Direction	Conservative
Justice Votes	voted with majority or plurality Rehnquist Stevens Ginsburg special concurrence O'Connor Souter Thomas dissent Scalia Breyer judgment of the Court Kennedy

Supreme Court Database Detail

SCDB ID

1996-036-01

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