Commissioner of Internal Revenue v. Estate of Otis C. Hubert, Deceased, C & S Soveran Trust Company (georgia) N. a., Co-Executor
Decided March 18, 1997. Anthony McLeod Kennedy delivered the opinion of the Court.
Docket 95-1402 · 520 U.S. 93 (1997)
We don’t yet publish a summary of this opinion. Read the official text below for the Court’s holding and reasoning.
How the Justices voted
Plurality · 1
- Anthony McLeod Kennedy · delivered the opinion of the Court
Concurring · 3
- Clarence Thomas
- David Hackett Souter
- Sandra Day O'Connor · filed a concurring opinion
Dissenting · 2
- Antonin Scalia · filed a dissenting opinion
- Stephen Gerald Breyer · filed a dissenting opinion
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). Data last verified 2026-08-15. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).