United States v. Home Concrete & Supply, LLC
566 U.S. 478 · Decided April 25, 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
United States v. Home Concrete & Supply, LLC was decided on April 25, 2012 by a vote of 5–4. The Court affirmed the lower court's decision. Justice Stephen G. Breyer 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
- 566 U.S. 478 · 132 S. Ct. 1836 · 182 L. Ed. 2d 746 · 2012 U.S. LEXIS 3274
- Docket number
- 11-139
- Decided
- April 25, 2012
- Argued
- January 17, 2012
- 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
- Stephen G. Breyer
- 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 Antonin Scalia | Concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Dissent | Wrote an opinion |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Dissent | |
| Justice Stephen G. Breyer | Majority | Wrote an opinion |
| Chief Justice John G. Roberts Jr. | Majority | |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Dissent | |
| Justice Elena Kagan | Dissent |
Full case caption
United States, Petitioner v. Home Concrete & Supply, LLC, et al.
SCDB identifiers: case 2011-052, docket 2011-052-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- 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.
- King v. Burwell
- United States v. Clintwood Elkhorn Mining Company
Cases on the same legal provision: Internal Revenue Code
- Lynwood D. Hall v. United States
- United States v. Clarke
- Michael H. Boulware v. United States
- Marinello 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