BNSF Railway Company v. Loos
139 S. Ct. 893 · Decided March 4, 2019 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
BNSF Railway Company v. Loos was decided on March 4, 2019 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Justice Ruth Bader Ginsburg wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
- CourtListener (Free Law Project) — opinion text
- Supreme Court of the United States — slip opinions, October Term 2018
- Supreme Court of the United States — docket 17-1042
Case details
- Citations
- 139 S. Ct. 893 · 203 L. Ed. 2d 160 · 2019 U.S. LEXIS 1734
- Docket number
- 17-1042
- Decided
- March 4, 2019
- Argued
- November 6, 2018
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Ruth Bader Ginsburg
- Opinion assigned by
- John G. Roberts Jr.
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Railroad Retirement Tax Act, 26 U.S.C 1301
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Clarence Thomas | Dissent | |
| Justice Ruth Bader Ginsburg | Majority | Wrote an opinion |
| Justice Stephen G. Breyer | Majority | |
| Chief Justice John G. Roberts Jr. | Majority | |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Majority | |
| Justice Elena Kagan | Majority | |
| Justice Neil M. Gorsuch | Dissent | Wrote an opinion |
| Justice Brett M. Kavanaugh | Majority |
Full case caption
BNSF Railway Company v. Loos
SCDB identifiers: case 2018-019, docket 2018-019-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Wisconsin Central Ltd. v. United States
- Rodriguez v. Federal Deposit Insurance Corp.
- Cic Services, LLC v. Internal Revenue Service
- Boechler, P.C. v. Commissioner of Internal Revenue
- King v. Burwell
- Bittner v. United States
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error