United States v. Woods
571 U.S. 31 · Decided December 3, 2013 · 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. Woods was decided on December 3, 2013 unanimously (9–0). The Court reversed the lower court's decision. Justice Antonin Scalia 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
- 571 U.S. 31 · 134 S. Ct. 557 · 187 L. Ed. 2d 472 · 2013 U.S. LEXIS 8776
- Docket number
- 12-562
- Decided
- December 3, 2013
- Argued
- October 9, 2013
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Antonin Scalia
- 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 Antonin Scalia | Majority | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority | |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority | |
| Chief Justice John G. Roberts Jr. | Majority | |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Majority | |
| Justice Elena Kagan | Majority |
Full case caption
United States v. Woods
SCDB identifiers: case 2013-005, docket 2013-005-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Ford Motor Co. v. United States
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- Wisconsin Central Ltd. v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Clarke
- Lynwood D. Hall v. United States
- Marinello 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