Open Eye

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

October Term 1961 · decided May 21, 1962

Hanover Bank, Executor, et al. v. Commissioner of Internal Revenue

In plain language

  • Hanover Bank v. Commissioner of Internal Revenue, OT 1961, May 21, 1962.
  • Citation: 369 U.S. 672.
  • Vote: 7 to 0.
  • Issue area: Federal Taxation.

Recorded metadata

Decided 1962-05-21 (October Term 1961). Citation: 369 U.S. 672. Vote: 7–0. 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.