Wisconsin Central Ltd. v. United States
138 S. Ct. 2067 · Decided June 21, 2018 · 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
Wisconsin Central Ltd. v. United States was decided on June 21, 2018 by a vote of 5–4. The Court reversed the lower court's decision and remanded the case. Justice Neil M. Gorsuch 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
- CourtListener (Free Law Project) — opinion text
- Supreme Court of the United States — slip opinions, October Term 2017
- Supreme Court of the United States — docket 17-530
Case details
- Citations
- 138 S. Ct. 2067 · 201 L. Ed. 2d 490 · 2018 U.S. LEXIS 3837
- Docket number
- 17-530
- Decided
- June 21, 2018
- Argued
- April 16, 2018
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 5–4
- Majority opinion
- Neil M. Gorsuch
- 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
- Railroad Retirement Tax Act 26 USCS 3231
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Anthony M. Kennedy | Majority | |
| 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 | Dissent | |
| Justice Elena Kagan | Dissent | |
| Justice Neil M. Gorsuch | Majority | Wrote an opinion |
Full case caption
Wisconsin Central Ltd. v. United States
SCDB identifiers: case 2017-057, docket 2017-057-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- BNSF Railway Company v. Loos
- Rodriguez v. Federal Deposit Insurance Corp.
- Cic Services, LLC v. Internal Revenue Service
- King v. Burwell
- Boechler, P.C. v. Commissioner of Internal Revenue
- United States v. Quality Stores, Inc.
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