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Holywell Corp. v. Smith

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Advocates
Herbert Stettin (on behalf of the Respondents)
Kent L. Jones (on behalf of the Petitioners)
Case Basics
Docket No.: 
90-1361
Petitioner: 
Holywell Corp. et al.
Respondent: 
Smith et al.
Consolidation: 
No. 90-1484
Decided By: 
Rehnquist Court (1991-1993)
Opinion: 
503 U.S. 47 (1992)
Argued: 
Wednesday, December 4, 1991
Decided: 
Tuesday, February 25, 1992
Issues: 
Federal Taxation, Federal Taxation

Cite this page
The Oyez Project, Holywell Corp. v. Smith , 503 U.S. 47 (1992)
available at: (http://oyez.org/cases/1990-1999/1991/1991_90_1361)
(last visited Sunday, November 22, 2009).
Facts of the Case: 

None

Question: 

None

Conclusion: 

None

Decisions

Decision: 9 votes for Holywell Corp., 0 vote(s) against
Legal provision: Internal Revenue Code

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Full Opinion by Justice David H. Souter