Open Eye

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

October Term 1973 · decided May 28, 1974

Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co.

In plain language

  • Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co, OT 1973, May 28, 1974.
  • Citation: 417 U.S. 134.
  • Vote: 9 to 0.
  • Issue area: Federal Taxation.

Recorded metadata

Decided 1974-05-28 (October Term 1973). Citation: 417 U.S. 134. Vote: 9–0. 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.