Legal Opinion

Gitlitz v. Commissioner

Supreme Court of the United States

Decided January 9, 2001No. 99-1295Published

1Opinion of the Court 1

531 U.S. 206 (2001)

GITLITZ et al.

v.

COMMISSIONER OF INTERNAL REVENUE

No. 99-1295.

United States Supreme Court.

Argued October 2, 2000.

Decided January 9, 2001.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT

2Opinion of the Court · ThomasThomas, J.

J., and Stevens, O'Connor, Scalia, Kennedy, Souter, and Ginsburg, JJ., joined. Breyer, J., filed a dissenting opinion, post, p. 220.

Darrell D. Hallett argued the cause for petitioners. With him on the briefs were John M. Colvin and Robert J. Chicoine.

Kent L. Jones argued the cause for respondent. With him on the brief were Solicitor General Waxman, Acting Assistant…

Also in this document: Opinion of the Court · Thomas; Dissent.

3Cases cited15 opinions

  1. Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
  2. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  3. Hort v. CommissionerSupreme Court of the United States · 1941
  4. Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
  5. United States v. Skelly Oil Co.Supreme Court of the United States · 1969

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