David H. Baral v. United States
528 U.S. 431 · Decided February 22, 2000 · 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
David H. Baral v. United States was decided on February 22, 2000 unanimously (9–0). The Court affirmed the lower court's decision. Justice Clarence Thomas 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
- 528 U.S. 431 · 120 S. Ct. 1006 · 145 L. Ed. 2d 949 · 2000 U.S. LEXIS 1012
- Docket number
- 98-1667
- Decided
- February 22, 2000
- Argued
- January 18, 2000
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Clarence Thomas
- Opinion assigned by
- William H. Rehnquist
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
David H. Baral v. United States
SCDB identifiers: case 1999-027, docket 1999-027-01.
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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