Bittner v. United States
598 U.S. 85 · Decided February 28, 2023 · 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
Bittner v. United States was decided on February 28, 2023 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
Case details
- Citations
- 598 U.S. 85 · 143 S. Ct. 713 · 215 L. Ed. 2d 1 · 2023 U.S. LEXIS 1038
- Docket number
- 21-1195
- Decided
- February 28, 2023
- Argued
- November 2, 2022
- 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
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Clarence Thomas | Dissent | |
| 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 |
| Justice Brett M. Kavanaugh | Majority | |
| Justice Amy Coney Barrett | Dissent | Wrote an opinion |
| Justice Ketanji Brown Jackson | Majority |
Full case caption
Bittner v. United States
SCDB identifiers: case 2022-013, docket 2022-013-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Polselli v. Internal Revenue Service
- Boechler, P.C. v. Commissioner of Internal Revenue
- Connelly v. United States
- Moore v. United States
- Cic Services, LLC v. Internal Revenue Service
- Rodriguez v. Federal Deposit Insurance Corp.
Cases on the same legal provision: Internal Revenue Code
- Marinello v. United States
- United States v. Clarke
- Lynwood D. Hall 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