The Supreme Court Database

Analysis Specifications

Analysis Outcome

Unit of Analysis

n/a

Analysis Overview	Issues Summary	Frequency Distributions	Crosstab Reports	Case Details

Supreme Court Detail

Case Name	UNITED STATES, PETITIONER v. HOME CONCRETE & SUPPLY, LLC, et al. LEXIS \| Westlaw \| FindLaw \| CourtListener Note: FindLaw and CourtListener are free services.
Date Decision	April 25, 2012
Date Argument	January 17, 2012
Decision Type	opinion of the court (orally argued)
Citations	132 S. Ct. 1836 2012 U.S. LEXIS 3274 182 L. Ed. 2d 746
Docket	11-139

Lower Court Detail

Court in which Case Originated	North Carolina Eastern U.S. District Court
Court whose Decision was Reviewed	U.S. Court of Appeals, Fourth Circuit
Petitioner	United States
Respondent	taxpayer or executor of taxpayer's estate, federal only

Vote Detail

Issue/Legal Provision (1 of 2)	FEDERAL TAXATION Federal Taxation, Typically Under Provisions Of The Internal Revenue Code FEDERAL STATUTE Internal Revenue Code and pre-IRC revenue acts
Vote Coalition	5 - 4
Decision Direction	Conservative
Justice Votes	voted with majority or plurality Thomas Breyer Roberts Alito regular concurrence Scalia dissent Kennedy Ginsburg Sotomayor Kagan
Issue/Legal Provision (2 of 2)	JUDICIAL POWER Judicial Administration: Untimely Filing FEDERAL STATUTE Internal Revenue Code and pre-IRC revenue acts
Vote Coalition	5 - 4
Decision Direction	Liberal
Justice Votes	voted with majority or plurality Thomas Breyer Roberts Alito regular concurrence Scalia dissent Kennedy Ginsburg Sotomayor Kagan

Supreme Court Database Detail

SCDB ID

2011-052-01

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