Polselli v. Internal Revenue Service
598 U.S. 432 · Decided May 18, 2023 · 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
Polselli v. Internal Revenue Service was decided on May 18, 2023 unanimously (9–0). The Court affirmed the lower court's decision. Chief Justice John G. Roberts Jr. 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
- 598 U.S. 432 · 143 S. Ct. 1231 · 215 L. Ed. 2d 410 · 2023 U.S. LEXIS 2056
- Docket number
- 21-1599
- Decided
- May 18, 2023
- Argued
- March 29, 2023
- 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
- 9–0 (unanimous)
- Majority opinion
- John G. Roberts Jr.
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Clarence Thomas | Majority | |
| Chief Justice John G. Roberts Jr. | Majority | Wrote an opinion |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Majority | |
| Justice Elena Kagan | Majority | |
| Justice Neil M. Gorsuch | Concurrence | |
| Justice Brett M. Kavanaugh | Majority | |
| Justice Amy Coney Barrett | Majority | |
| Justice Ketanji Brown Jackson | Concurrence | Wrote an opinion |
Full case caption
Polselli v. Internal Revenue Service
SCDB identifiers: case 2022-050, docket 2022-050-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Bittner v. United States
- Connelly v. United States
- Boechler, P.C. v. Commissioner of Internal Revenue
- Moore v. United States
- Cic Services, LLC v. Internal Revenue Service
- Rodriguez v. Federal Deposit Insurance Corp.
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
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