Open Eye

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

October Term 1977 · decided Nov 29, 1977

Commissioner of Internal Revenue v. Kowalski et Ux.

In plain language

  • Commissioner of Internal Revenue v. Kowalski, OT 1977, November 29, 1977.
  • Citation: 434 U.S. 77.
  • Vote: 7 to 2.
  • Issue area: Federal Taxation.

Recorded metadata

Decided 1977-11-29 (October Term 1977). Citation: 434 U.S. 77. Vote: 7–2. 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.