Open Eye

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

October Term 1976 · decided Jun 23, 1977

Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co.

In plain language

  • Commissioner of Internal Revenue v. Standard Life & Accident Insurance Co, OT 1976, June 23, 1977.
  • Citation: 433 U.S. 148.
  • Vote: 8 to 0.
  • Issue area: Federal Taxation.

Recorded metadata

Decided 1977-06-23 (October Term 1976). Citation: 433 U.S. 148. Vote: 8–0. 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.