Open Eye

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

October Term 1990 · decided Apr 17, 1991

Cottage Savings Association v. Commissioner of Internal Revenue

In plain language

  • Cottage Savings Association v. Commissioner of Internal Revenue, OT 1990, April 17, 1991.
  • Citation: 499 U.S. 554.
  • Vote: 7 to 2.
  • Issue area: Federal Taxation.

Recorded metadata

Decided 1991-04-17 (October Term 1990). Citation: 499 U.S. 554. 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.