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COMMISSIONER v. ESTATE OF HUBERT

No. 95-1402.

520 U.S. 93 (1997)

COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF HUBERT, DECEASED, C & S SOVRAN TRUST CO. (GEORGIA) N. A., CO-EXECUTOR

United States Supreme Court.

Decided March 18, 1997.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for petitioner. With him on the briefs were Solicitor General Days, Acting Solicitor General Dellinger, Assistant Attorney General Argrett, Deputy Solicitor General Wallace, Jonathan S. Cohen, and Joan I. Oppenheimer.

David D. Aughtry argued the cause for respondent. With him on the brief was Shelley Cashion.*

Kennedy, J., announced the judgment of the Court and delivered an opinion, in which Rehnquist, C. J., and Stevens and Ginsburg, JJ., joined. O'Connor, J., filed an opinion concurring in the judgment, in which Souter and Thomas, JJ., joined, p. 111. Scalia, J., filed a dissenting opinion, in which Breyer, J., joined, p. 122. Breyer, J., filed a dissenting opinion, p. 138.

Justice Kennedy announced the judgment of the Court and delivered an opinion, in which The Chief Justice, Justice Stevens, and Justice Ginsburg join.

In consequence of life's two certainties a decedent's estate faced federal estate tax deficiencies, giving rise to this case. The issue is whether the amount of the estate tax deduction for marital or charitable bequests must be reduced to the extent administration expenses were...

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