October Term 1971 · decided Mar 21, 1972
Commissioner of Internal Revenue v. First Security Bank of Utah, N. A., et al.
In plain language
- Commissioner of Internal Revenue v. First Security Bank of Utah, OT 1971.
- Citation: 405 U.S. 394.
- Vote: 6 to 3.
- Issue area: Federal Taxation.
Recorded metadata
Decided 1972-03-21 (October Term 1971). Citation: 405 U.S. 394. Vote: 6–3. Issue area: Federal Taxation. (Metadata from the Supreme Court Database.)
How each justice voted
Majority (6)
Positions are recorded by the Supreme Court Database. A concurrence agrees with the outcome while writing or joining a separate opinion.