Open Eye

A plain-language record of the U.S. government

October Term 1948 · decided Jan 17, 1949

Commissioner of Internal Revenue v. Estate of Church

In plain language

  • Commissioner of Internal Revenue v. Estate of Church, OT 1948.
  • Citation: 335 U.S. 632.
  • Vote: 6 to 3.
  • Issue area: Federal Taxation.

Recorded metadata

Decided 1949-01-17 (October Term 1948). Citation: 335 U.S. 632. Vote: 6–3. Issue area: Federal Taxation. (Metadata from the Supreme Court Database.)

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How each justice voted

Positions are recorded by the Supreme Court Database. A concurrence agrees with the outcome while writing or joining a separate opinion.