Boechler, P.C. v. Commissioner of Internal Revenue
142 S. Ct. 1493 · Decided April 21, 2022 · 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
Boechler, P.C. v. Commissioner of Internal Revenue was decided on April 21, 2022 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Amy Coney Barrett 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 2021
- Supreme Court of the United States — docket 20-1472
Case details
- Citations
- 142 S. Ct. 1493 · 212 L. Ed. 2d 524 · 2022 U.S. LEXIS 2095
- Docket number
- 20-1472
- Decided
- April 21, 2022
- Argued
- January 12, 2022
- 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
- 9–0 (unanimous)
- Majority opinion
- Amy Coney Barrett
- 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
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Clarence Thomas | Majority | |
| 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 | Majority | |
| Justice Brett M. Kavanaugh | Majority | |
| Justice Amy Coney Barrett | Majority | Wrote an opinion |
Full case caption
Boechler, P.C. v. Commissioner of Internal Revenue
SCDB identifiers: case 2021-037, docket 2021-037-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Bittner v. United States
- Cic Services, LLC v. Internal Revenue Service
- Polselli v. Internal Revenue Service
- Connelly v. United States
- Rodriguez v. Federal Deposit Insurance Corp.
- Moore v. United States
Cases on the same legal provision: Internal Revenue Code
- Marinello v. United States
- United States v. Clarke
- Lynwood D. Hall v. United States
- Michael H. Boulware v. United States
- Grable & Sons Metal Products, Inc. v. Darue Engineering & Manufacturing
- Claude M. Ballard v. Commissioner of Internal Revenue
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