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1996 term · Rehnquist Court · 7-2

Commissioner of Internal Revenue v. Estate of Otis C. Hubert, Deceased, C & S Soveran Trust Company (Georgia) N. A., Co-Executor

520 U.S. 93 · 117 S. Ct. 1124 · 1997 U.S. LEXIS 1920

The record

Term
1996
Decided
Issue area
Federal Taxation
Vote split
7-2
Winning party
Respondent
Decision direction
Conservative
Chief Justice
Rehnquist Court
Disposition
Affirmed
Docket
95-1402
U.S. Reports
520 U.S. 93
S. Ct. citation
117 S. Ct. 1124
LEXIS citation
1997 U.S. LEXIS 1920

How the bench divided

M 4 majorityC 3 concurringD 2 dissenting

How each justice voted in Commissioner of Internal Revenue v. Estate of Otis C. Hubert, Deceased, C & S Soveran Trust Company (Georgia) N. A., Co-Executor.
JusticeVote
William RehnquistMajority
John Paul StevensMajority
Ruth Bader GinsburgMajority
Anthony KennedyJudgment of the Court
Sandra Day O'ConnorSpecial concurrence
David SouterSpecial concurrence
Clarence ThomasSpecial concurrence
Antonin ScaliaDissent
Stephen BreyerDissent

Same issue area

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