Case Name: Commissioner of Internal Revenue v. Banks; and Commissioner of Internal Revenue v. Banaitis
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 2004-09-28
Citations: 542 U.S. 964
Docket Number: No. 03-892; No. 03-907
Parties: Commissioner of Internal Revenue v. Banks. and Commissioner of Internal Revenue v. Ba-naitis.
Judges: 
Reporter: United States Reports
Volume: 542
Pages: 964–964

Head Matter:
No. 03-892.
No. 03-907.
Commissioner of Internal Revenue v. Banks. and Commissioner of Internal Revenue v. Ba-naitis.

Opinion:
C. A. 6th Cir.; C. A. 9th Cir. Motion of respondents for divided argument granted. Motion of respondents for additional time for oral argument denied. Motion of respondent Banks to allow James R. Carty to argue pro hac vice granted. Motion of the Acting Solicitor General to allow David B. Salmons to argue pro hac vice granted.