Docket 95-1402
Docket 95-1402
Commissioner v. Estate of Hubert
The Supreme Court ruled that an estate does not need to reduce its marital or charitable tax deductions when it uses income generated by the estate's assets to pay for administration expenses.
- Status
- Decided
- Decision released
- Mar 18, 1997
Decision briefing
The case in plain English
What are the basics?
The Supreme Court ruled that an estate does not need to reduce its marital or charitable tax deductions when it uses income generated by the estate's assets to pay for administration expenses.
Where things stand
Timeline
Case Accepted
Arguments HeardUpcoming
Decision ReleasedMar 18, 1997
Source note
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Page data last refreshed Mar 8, 2026.
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Commissioner
opinionBy Kennedy, O'Connor, Scalia, Stevens, Ginsburg, Souter, Thomas, Breyer
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