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: 2004-03-29
Citations: 541 U.S. 958
Docket Number: No. 03-892; No. 03-907
Parties: Commissioner of Internal Revenue v. Banks. and Commissioner of Internal Revenue v. Banaitis.
Judges: 
Reporter: United States Reports
Volume: 541
Pages: 958–958

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

Opinion:
C. A. 6th Cir.; C. A. 9th Cir. Certiorari granted, cases consolidated, and a total of one hour allotted for oral argument.