Cottage Savings Association v. Commissioner of Internal Revenue
499 U.S. 554 · Decided April 17, 1991 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
Cottage Savings Association v. Commissioner of Internal Revenue was decided on April 17, 1991 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Justice Thurgood Marshall wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 499 U.S. 554 · 111 S. Ct. 1503 · 113 L. Ed. 2d 589 · 1991 U.S. LEXIS 2224
- Docket number
- 89-1965
- Decided
- April 17, 1991
- Argued
- January 15, 1991
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Thurgood Marshall
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- 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 |
|---|---|---|
| Justice Byron R. White | Dissent | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Justice Harry A. Blackmun | Dissent | Wrote an opinion |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority |
Full case caption
Cottage Savings Association v. Commissioner of Internal Revenue
SCDB identifiers: case 1990-061, docket 1990-061-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- United States v. Centennial Savings Bank FSB (Resolution Trust Corporation
- Portland Golf Club v. Commissioner of Internal Revenue
- Holywell Corporation v. Fred Stanton Smith, Etc.
- United States v. Dalm
- United States v. Therese A. Burke
- United States v. Thompson/center Arms Company
Cases on the same legal provision: Internal Revenue Code
- John L. Cheek v. United States
- Indopco, Inc. v. Commissioner of Internal Revenue.
- Davis et Ux. v. United States
- Commissioner of Internal Revenue v. Nader E. Soliman
- Hernandez v. Commissioner of Internal Revenue
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
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