Claude M. Ballard v. Commissioner of Internal Revenue
544 U.S. 40 · Decided March 7, 2005 · 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
Claude M. Ballard v. Commissioner of Internal Revenue was decided on March 7, 2005 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Justice Ruth Bader Ginsburg wrote the opinion of the Court. SCDB classifies its main issue as “Judicial review of agency actions” in the Judicial Power area.
Read the opinion
Case details
- Citations
- 544 U.S. 40 · 125 S. Ct. 1270 · 161 L. Ed. 2d 227 · 2005 U.S. LEXIS 2403
- Docket number
- 03-184
- Decided
- March 7, 2005
- Argued
- December 7, 2004
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Ruth Bader Ginsburg
- Opinion assigned by
- John Paul Stevens
- How the case arrived
- Certiorari
- Issue (SCDB)
- Judicial review of agency actions
- Issue area
- Judicial Power
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Dissent | Wrote an opinion |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Concurrence | |
| Justice Anthony M. Kennedy | Concurrence | Wrote an opinion |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Dissent | |
| Justice Ruth Bader Ginsburg | Majority | Wrote an opinion |
| Justice Stephen G. Breyer | Majority |
Full case caption
Claude M. Ballard, et Ux. v. Commissioner of Internal Revenue
SCDB identifiers: case 2004-028, docket 2004-028-01.
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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