Holywell Corporation, et al. v. Fred Stanton Smith, Etc., et al.
Decided February 25, 1992. David Hackett Souter delivered the opinion of the Court.
Docket 90-1361 · 503 U.S. 47 (1992) · Cited 117 times
Holding
Smith is required by the Code to file income tax returns and pay taxes on the income attributable to the property of both the corporate debtors and Gould.
The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.
How the Justices voted
Decided 9–0.
Majority · 9
“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.
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Hall v. United States · 566 U.S. 506 (2012)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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David Hackett Souter’s profile · All Supreme Court opinions · The Supreme Court
Source: Supreme Court of the United States, slip opinions (1992). 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).