Case Name: Ballard et ux. v. Commissioner of Internal Revenue; Estate of Kanter, Deceased, et al. v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 2004-04-26
Citations: 541 U.S. 1009
Docket Number: No. 03-184; No. 03-1034
Parties: Ballard et ux. v. Commissioner of Internal Revenue. Estate of Kanter, Deceased, et al. v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 541
Pages: 1009–1009

Head Matter:
No. 03-184.
No. 03-1034.
Ballard et ux. v. Commissioner of Internal Revenue. Estate of Kanter, Deceased, et al. v. Commissioner of Internal Revenue.

Opinion:
C. A. 11th Cir.; and C. A. 7th Cir. Certiorari granted, cases consolidated, and a total of one hour alloted for oral argument.