Commissioner of Internal Revenue v. John W. Banks
543 U.S. 426 · Decided January 24, 2005 · Supreme Court of the United States
At a glance
Commissioner of Internal Revenue v. John W. Banks was decided on January 24, 2005 unanimously (8–0). The Court reversed the lower court's decision and remanded the case. Justice Anthony M. Kennedy 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
Case details
- Citations
- 543 U.S. 426 · 125 S. Ct. 826 · 160 L. Ed. 2d 859 · 2005 U.S. LEXIS 1370
- Docket number
- 03-892
- Decided
- January 24, 2005
- Argued
- November 1, 2004
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Anthony M. Kennedy
- Opinion assigned by
- John Paul Stevens
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | Wrote an opinion |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Did not participate: William H. Rehnquist.
Full case caption
Commissioner of Internal Revenue v. John W. Banks, II
SCDB identifiers: case 2004-018, docket 2004-018-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
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- Ec Term of Years Trust v. United States
- John F. Hinck v. United States
- United States v. Fior D'Italia, Inc.
- United States v. Sandra L. Craft
- Michael J. Knight v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Claude M. Ballard v. Commissioner of Internal Revenue
- Grable & Sons Metal Products, Inc. v. Darue Engineering & Manufacturing
- United States v. Abel Cosmo Galletti
- Michael H. Boulware v. United States
- Lynwood D. Hall v. United States
- Commissioner of Internal Revenue v. Estate of Otis C. Hubert
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