Open Eye

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

October Term 1996 · decided Mar 18, 1997

Commissioner of Internal Revenue v. Estate of Otis C. Hubert, Deceased, C & S Soveran Trust Company (Georgia) N. A., Co-Executor

In plain language

  • Commissioner of Internal Revenue v. Estate of Otis C. Hubert, Deceased, C & S Soveran Trust Company (Georgia) N. A., Co-Executor, OT 1996, March 18, 1997.
  • Citation: 520 U.S. 93.
  • Vote: 7 to 2.
  • Issue area: Federal Taxation.

Recorded metadata

Decided 1997-03-18 (October Term 1996). Citation: 520 U.S. 93. Vote: 7–2. Issue area: Federal Taxation. (Metadata from the Supreme Court Database.)

Read the full opinion

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.