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Commissioner v. Estate of Hubert

Docket No.: 95-1402
Argued: November 12, 1996
Decided: March 18, 1997

Topics:

Internal Revenue Code, Federal Taxation, Internal Revenue Code

PartyNames: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE OF Otis C. HUBERT, deceased, C & S Sovran Trust Company (Georgia) N.A., Co-Executor.
Petitioner: Commissioner
Respondent: Estate of Hubert

Supreme Court Docket

Commissioner
v.
Estate of Hubert
520 U.S. 93 (1997)
Other Citations: 117 S.Ct. 1124137 L.Ed.2d 235 (520 U.S.
Question:

Does the cost of administering an estate necessarily reduce the allowed estate-tax deduction for assets left to a spouse or charity?

Commissioner v. Estate of Hubert
ORAL ARGUMENT

November 12, 1996

Holding: affirmed
Decision: Decision: 7 votes for Estate of Hubert, 2 vote(s) against

Commissioner v. Estate of Hubert
Case Documents

1Opinion in Commissioner v. Estate of Hubert
2Opinion in Commissioner v. Estate of Hubert
Additional documents for this case are pending review.