Commissioner of Internal Revenue v. Zuch
145 S. Ct. 1707 · Decided June 12, 2025 · 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
Commissioner of Internal Revenue v. Zuch was decided on June 12, 2025 by a vote of 8–1. 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 “Miscellaneous federal taxation” in the Federal Taxation area.
Read the opinion
- CourtListener (Free Law Project) — opinion text
- Supreme Court of the United States — slip opinions, October Term 2024
- Supreme Court of the United States — docket 24-416
Case details
- Citations
- 145 S. Ct. 1707 · 222 L. Ed. 2d 76 · 2025 U.S. LEXIS 2277
- Docket number
- 24-416
- Decided
- June 12, 2025
- Argued
- April 22, 2025
- 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
- 8–1
- Majority opinion
- Amy Coney Barrett
- Opinion assigned by
- John G. Roberts Jr.
- How the case arrived
- Certiorari
- Issue (SCDB)
- Miscellaneous federal taxation
- Issue area
- Federal Taxation
- Legal provision
- 26 U. S. C. §6331
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Clarence Thomas | 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 | |
| Justice Amy Coney Barrett | Majority | Wrote an opinion |
| Justice Ketanji Brown Jackson | Majority |
Full case caption
Commissioner of Internal Revenue v. Zuch
SCDB identifiers: case 2024-057, docket 2024-057-01.
Related decisions
Other cases on “Miscellaneous federal taxation”
- United States v. Munoz-Flores
- Zenith Radio Corp. v. United States
- Commissioner of Internal Revenue v. Cooper
- Paragon Jewel Coal Co., Inc. 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