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Commissioner v. First Security Bank Of Utah

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Case Basics
Docket No.: 
70-305
Petitioner: 
Commissioner
Respondent: 
First Security Bank Of Utah
Decided By: 
Burger Court (1972-1975)
Opinion: 
405 U.S. 394 (1972)
Argued: 
Monday, January 10, 1972
Decided: 
Tuesday, March 21, 1972
Issues: 
Federal Taxation, Federal Taxation

Cite this page
The Oyez Project, Commissioner v. First Security Bank Of Utah , 405 U.S. 394 (1972)
available at: (http://oyez.org/cases/1970-1979/1971/1971_70_305)
(last visited Saturday, November 28, 2009).
Facts of the Case: 

None

Question: 

None

Conclusion: 

None

Decisions

Decision: 6 votes for First Security Bank Of Utah, 3 vote(s) against
Legal provision: Internal Revenue Code

Sort by Ideology

Voted with the majority
Burger
Voted with the majority
Douglas
Voted with the majority
Brennan
Voted with the majority
Stewart
Voted with the minority, joined Blackmun's dissent
White
Wrote a dissent
Marshall
Wrote a dissent
Blackmun
Wrote the majority opinion
Powell
Voted with the majority
Rehnquist

Full Opinion by Justice Lewis F. Powell, Jr.