Lynwood D. Hall v. United States
566 U.S. 506 · Decided May 14, 2012 · 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
Lynwood D. Hall v. United States was decided on May 14, 2012 by a vote of 5–4. The Court affirmed the lower court's decision. Justice Sonia Sotomayor wrote the opinion of the Court. SCDB classifies its main issue as “Priority of federal fiscal claims” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 566 U.S. 506 · 132 S. Ct. 1882 · 182 L. Ed. 2d 840 · 2012 U.S. LEXIS 3781
- Docket number
- 10-875
- Decided
- May 14, 2012
- Argued
- November 29, 2011
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 5–4
- Majority opinion
- Sonia Sotomayor
- Opinion assigned by
- John G. Roberts Jr.
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- 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 Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Dissent | |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Dissent | |
| Justice Stephen G. Breyer | Dissent | Wrote an opinion |
| Chief Justice John G. Roberts Jr. | Majority | |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Majority | Wrote an opinion |
| Justice Elena Kagan | Dissent |
Full case caption
Lynwood D. Hall, et Ux., Petitioners v. United States
SCDB identifiers: case 2011-053, docket 2011-053-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Estate of Francis J. Romani
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- United States v. Thomas R. Noland
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- Harry P. Begier, Jr., Etc. v. Internal Revenue Service
- United States v. Ron Pair Enterprises, Inc.
Cases on the same legal provision: Internal Revenue Code
- United States v. Home Concrete & Supply, LLC
- PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue
- Ford Motor Co. v. United States
- United States v. Woods
- United States v. Quality Stores, Inc.
- United States v. Clarke
Same Term, same area (Federal Taxation)
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