Cottage Savings Association v. Commissioner of Internal Revenue

Decided April 17, 1991. Thurgood Marshall delivered the opinion of the Court.

Docket 89-1965 · 499 U.S. 554 (1991) · Cited 201 times

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

Decided 7–2.

“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.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Marr v. United States · 268 U.S. 536 (1925)
• Weiss v. Stearn · 265 U.S. 242 (1924)
• Eisner v. MacOmber · 252 U.S. 189 (1920)
• Higgins v. Smith · 308 U.S. 473 (1940)
• Lorillard v. Pons · 434 U.S. 575 (1978)
• Helvering v. Horst · 311 U.S. 112 (1940)
• National Muffler Dealers Assn., Inc. v. United States · 440 U.S. 472 (1979)
• Pierce v. Underwood · 487 U.S. 552 (1988)
• Udall v. Tallman · 380 U.S. 1 (1965)
• Basic Inc. v. Levinson · 485 U.S. 224 (1988)
• Cannon v. University of Chicago · 441 U.S. 677 (1979)
• Gregory v. Helvering · 293 U.S. 465 (1935)
• TSC Industries, Inc. v. Northway, Inc. · 426 U.S. 438 (1976)
• Commissioner v. Court Holding Co. · 324 U.S. 331 (1945)
• Kungys v. United States · 485 U.S. 759 (1988)
• United States v. Correll · 389 U.S. 299 (1967)
• Helvering v. Winmill · 305 U.S. 79 (1938)
• United States v. Stewart · 311 U.S. 60 (1940)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Williams v. Taylor · 529 U.S. 420 (2000)
• Johnson v. Home State Bank · 501 U.S. 78 (1991)
• United States v. Cleveland Indians Baseball Co. · 532 U.S. 200 (2001)
• Atlantic Mutual Insurance v. Commissioner · 523 U.S. 382 (1998)
• Moore v. United States · 602 U.S. 572 (2024)

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). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).