Commissioner of Internal Revenue v. First Security Bank of Utah, N. a., et al. (405 U.S. 394)
U.S. Supreme Court · decided March 21, 1972 · Supreme Court Database (Spaeth)
- Citation
- 405 U.S. 394 · 92 S. Ct. 1085
- Decided
- March 21, 1972
- Term
- October Term 1971
- Vote
- 6–3
- Majority author
- Justice Powell
- Issue area
- Federal Taxation
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Conservative
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