CaseTrail

Federal taxation (Internal Revenue Code): Supreme Court decisions

Every U.S. Supreme Court decision from the 1946 through 2025 Terms that the Supreme Court Database classifies under the issue “Federal taxation (Internal Revenue Code),” part of the Federal Taxation area.

219decisions
55%favorable to the petitioner
42%unanimous
5altered precedent or struck a law

Decisions by decade

1940s26
1950s44
1960s42
1970s25
1980s35
1990s20
2000s12
2010s9
2020s6

Most majority opinions

Legal provisions most often involved

Internal Revenue Code193
Treaty2
28 U.S.C. § 13462
Social Security Act2
26 USC 74211
Railroad Retirement Tax Act, 26 U.S.C 13011
Railroad Retirement Tax Act 26 USCS 32311
Affordable Care Act1

All 219 decisions, newest first

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