Legal Opinion

Commissioner v. Estate of Hubert

Supreme Court of the United States

Decided March 18, 1997No. 95-1402Published

1Opinion of the Court

520 U.S. 93 (1997)

COMMISSIONER OF INTERNAL REVENUE

v.

ESTATE OF HUBERT, DECEASED, C & S SOVRAN TRUST CO. (GEORGIA) N. A., CO-EXECUTOR

No. 95-1402.

United States Supreme Court.

Argued November 12, 1996.

Decided March 18, 1997.

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

2Judgment of the Court · KennedyKennedy, J.

J., and Stevens and Ginsburg, JJ., joined. O'Connor, J., filed an opinion concurring in the judgment, in which Souter and Thomas, JJ., joined, post, p. 111. Scalia, J., filed a dissenting opinion, in which Breyer, J., joined, post, p. 122. Breyer, J., filed a dissenting opinion, post, p. 138.

Kent L. Jones…

Also in this document: Judgment of the Court · Kennedy; Concurring in the judgment; Dissent · Scalia; Dissent · Breyer.

3Cases cited21 opinions

  1. Connecticut National Bank v. GermainSupreme Court of the United States · 1992
  2. West Virginia University Hospitals, Inc. v. CaseySupreme Court of the United States · 1991
  3. United States v. CorrellSupreme Court of the United States · 1967
  4. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  5. United States v. CartwrightSupreme Court of the United States · 1973

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