United States v. Sandra L. Craft
535 U.S. 274 · Decided April 17, 2002 · 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. Sandra L. Craft was decided on April 17, 2002 by a vote of 6–3. The Court reversed the lower court's decision and remanded the case. Justice Sandra Day O'Connor 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
- 535 U.S. 274 · 122 S. Ct. 1414 · 152 L. Ed. 2d 437 · 2002 U.S. LEXIS 2790
- Docket number
- 00-1831
- Decided
- April 17, 2002
- Argued
- January 14, 2002
- 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
- 6–3
- Majority opinion
- Sandra Day O'Connor
- Opinion assigned by
- William H. Rehnquist
- 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 |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | |
| Justice Sandra Day O'Connor | Majority | Wrote an opinion |
| Justice Antonin Scalia | Dissent | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Dissent | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
United States v. Sandra L. Craft
SCDB identifiers: case 2001-039, docket 2001-039-01.
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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