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EC TERM OF YEARS TRUST v. UNITED STATES (2007)

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Seal of the Supreme Court of the United States
EC TERM OF YEARS TRUST v. UNITED STATES
Term: 2006
Important Dates
Argued: February 26, 2007
Decided: April 30, 2007
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Samuel AlitoStephen BreyerRuth Bader GinsburgAnthony KennedyJohn RobertsAntonin ScaliaDavid SouterJohn Paul StevensClarence Thomas

EC TERM OF YEARS TRUST v. UNITED STATES is a case that was decided by the Supreme Court of the United States on April 30, 2007. The case was argued before the court on February 26, 2007.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Texas Western U.S. District Court.

For a full list of cases decided in the 2000s, click here. For a full list of cases decided by the Roberts Court, click here.

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About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: Taxpayer or executor of taxpayer's estate, federal only
  • Petitioner state: Unknown
  • Respondent type: United States
  • Respondent state: Unknown
  • Citation: 550 U.S. 429
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: John Roberts
  • Who wrote the majority opinion: David Souter

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.

See also

External links

Footnotes