Federal Taxation cases at the Supreme Court

Cases about federal taxation under the Internal Revenue Code and the priority of federal fiscal claims.

Issues in this area

Number of decisions SCDB assigns to each specific issue. Issues with at least 5 decisions have their own page.

Decisions that altered precedent or struck down a law (4)

• United States v. Terry J. Hatter, Jr.Altered precedentLaw held unconstitutional
  532 U.S. 557Decided May 21, 20015–2Stephen G. Breyer
• United States v. United States Shoe CorporationLaw held unconstitutional
  523 U.S. 360Decided March 31, 19989–0Ruth Bader Ginsburg
• United States v. International Business Machines CorporationLaw held unconstitutional
  517 U.S. 843Decided June 10, 19966–2Clarence Thomas
• Commissioner of Internal Revenue v. Estate of ChurchAltered precedent
  335 U.S. 632Decided January 17, 19496–3Hugo L. Black

Most recent decisions

• Commissioner of Internal Revenue v. Zuch
  145 S. Ct. 1707Decided June 12, 20258–1Amy Coney Barrett
• Moore v. United States
  144 S. Ct. 1680Decided June 20, 20247–2Brett M. Kavanaugh
• Connelly v. United States
  144 S. Ct. 1406Decided June 6, 20249–0Clarence Thomas
• Polselli v. Internal Revenue Service
  598 U.S. 432Decided May 18, 20239–0John G. Roberts Jr.
• Bittner v. United States
  598 U.S. 85Decided February 28, 20235–4Neil M. Gorsuch
• Boechler, P.C. v. Commissioner of Internal Revenue
  142 S. Ct. 1493Decided April 21, 20229–0Amy Coney Barrett
• Cic Services, LLC v. Internal Revenue Service
  141 S. Ct. 1582Decided May 17, 20219–0Elena Kagan
• Rodriguez v. Federal Deposit Insurance Corp.
  140 S. Ct. 713Decided February 25, 20209–0Neil M. Gorsuch
• BNSF Railway Company v. Loos
  139 S. Ct. 893Decided March 4, 20197–2Ruth Bader Ginsburg
• Wisconsin Central Ltd. v. United States
  138 S. Ct. 2067Decided June 21, 20185–4Neil M. Gorsuch
• King v. Burwell
  576 U.S. 473Decided June 25, 20156–3John G. Roberts Jr.
• United States v. Quality Stores, Inc.
  572 U.S. 141Decided March 25, 20148–0Anthony M. Kennedy
• United States v. Woods
  571 U.S. 31Decided December 3, 20139–0Antonin Scalia
• Ford Motor Co. v. United States
  571 U.S. 28Decided December 2, 20139–0Per curiam
• PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue
  569 U.S. 329Decided May 20, 20139–0Clarence Thomas
• Lynwood D. Hall v. United States
  566 U.S. 506Decided May 14, 20125–4Sonia Sotomayor
• United States v. Home Concrete & Supply, LLC
  566 U.S. 478Decided April 25, 20125–4Stephen G. Breyer
• Mayo Foundation for Medical Education and Research v. United States
  562 U.S. 44Decided January 11, 20118–0John G. Roberts Jr.
• United States v. Clintwood Elkhorn Mining Company
  553 U.S. 1Decided April 15, 20089–0John G. Roberts Jr.
• Michael J. Knight v. Commissioner of Internal Revenue
  552 U.S. 181Decided January 16, 20089–0John G. Roberts Jr.
• John F. Hinck v. United States
  550 U.S. 501Decided May 21, 20079–0John G. Roberts Jr.
• Ec Term of Years Trust v. United States
  550 U.S. 429Decided April 30, 20079–0David H. Souter
• Commissioner of Internal Revenue v. John W. Banks
  543 U.S. 426Decided January 24, 20058–0Anthony M. Kennedy
• United States v. Abel Cosmo Galletti
  541 U.S. 114Decided March 23, 20049–0Clarence Thomas
• The Boeing Company and Consolidated Subsidiaries v. United States
  537 U.S. 437Decided March 4, 20037–2John Paul Stevens
• United States v. Fior D'Italia, Inc.
  536 U.S. 238Decided June 17, 20026–3Stephen G. Breyer
• United States v. Sandra L. Craft
  535 U.S. 274Decided April 17, 20026–3Sandra Day O'Connor
• United Dominion Industries, Inc. v. United States
  532 U.S. 822Decided June 4, 20018–1David H. Souter
• United States v. Terry J. Hatter, Jr.Altered precedentLaw held unconstitutional
  532 U.S. 557Decided May 21, 20015–2Stephen G. Breyer
• United States v. Cleveland Indians Baseball Company
  532 U.S. 200Decided April 17, 20019–0Ruth Bader Ginsburg

Search all 320 Federal Taxation decisions

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