Commissioner of Internal Revenue v. Estate of Otis C. Hubert
520 U.S. 93 · Decided March 18, 1997 · Supreme Court of the United States
At a glance
Commissioner of Internal Revenue v. Estate of Otis C. Hubert was decided on March 18, 1997 by a vote of 7–2. The Court affirmed the lower court's decision. Justice Anthony M. Kennedy wrote the opinion announcing the judgment of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 520 U.S. 93 · 117 S. Ct. 1124 · 137 L. Ed. 2d 235 · 1997 U.S. LEXIS 1920
- Docket number
- 95-1402
- Decided
- March 18, 1997
- Argued
- November 12, 1996
- Court era
- Rehnquist Court
- Decision type
- Judgment of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 7–2
- Majority opinion
- Anthony M. Kennedy
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Special concurrence | Wrote an opinion |
| Justice Antonin Scalia | Dissent | Wrote an opinion |
| Justice Anthony M. Kennedy | Judgment of the Court | Wrote an opinion |
| Justice David H. Souter | Special concurrence | |
| Justice Clarence Thomas | Special concurrence | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Dissent | Wrote an opinion |
Full case caption
Commissioner of Internal Revenue v. Estate of Otis C. Hubert, Deceased, C & S Soveran Trust Company (Georgia) N. A., Co-Executor
SCDB identifiers: case 1996-036, docket 1996-036-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- United States v. John O. Irvine and First Trust National Association
- Commissioner of Internal Revenue v. Nader E. Soliman
- Indopco, Inc. v. Commissioner of Internal Revenue.
- Davis et Ux. v. United States
- United States v. Abel Cosmo Galletti
- Hernandez v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- United States v. Marian Brockamp
- Kevin M. O'Gilvie and Stephanie L. O'Gilvie v. United States
- United States v. Reorganized Cf&i Fabricators of Utah, Inc.
- Atlantic Mutual Insurance Company v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Robert F. Lundy
- Commissioner of Internal Revenue v. Erich E. Schleier and Helen B. Schleier
Same Term, same area (Federal Taxation)
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error