J. Elliott Hibbs v. Kathleen M. Winn
542 U.S. 88 · Decided June 14, 2004 · 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
J. Elliott Hibbs v. Kathleen M. Winn was decided on June 14, 2004 by a vote of 5–4. The Court affirmed the lower court's decision. Justice Ruth Bader Ginsburg wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, state tax” in the Federalism area.
Read the opinion
Case details
- Citations
- 542 U.S. 88 · 124 S. Ct. 2276 · 159 L. Ed. 2d 172 · 2004 U.S. LEXIS 4175
- Docket number
- 02-1809
- Decided
- June 14, 2004
- Argued
- January 20, 2004
- 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
- 5–4
- Majority opinion
- Ruth Bader Ginsburg
- Opinion assigned by
- John Paul Stevens
- How the case arrived
- Certiorari
- Issue (SCDB)
- National supremacy, state tax
- Issue area
- Federalism
- Legal provision
- 28 U.S.C. § 1341
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Dissent | |
| Justice John Paul Stevens | Concurrence | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Dissent | |
| Justice Anthony M. Kennedy | Dissent | 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
J. Elliott Hibbs, Director, Arizona Department of Revenue v. Kathleen M. Winn et al.
SCDB identifiers: case 2003-072, docket 2003-072-01.
Related decisions
Other cases on “National supremacy, state tax”
- Arizona Department of Revenue v. Blaze Construction Company, Inc.
- James B. Beam Distilling Co. v. Georgia
- Dawson v. Steager
- Davis v. Michigan Department of the TreasuryLaw held unconstitutional
- United States Steel Corp. v. Multistate Tax Commission
- United States v. County of Fresno
Cases on the same legal provision: 28 U.S.C. § 1341
- Arkansas v. Farm Credit Services of Central Arkansas
- California v. Grace Brethren Church
- Rosewell v. Lasalle National Bank
- Tully v. Griffin, Inc.
- Moe v. Confederated Salish and Kootenai Tribes of the Flathead Reservation
- Georgia Railroad & Banking Co. v. Redwine
Same Term, same area (Federalism)
- Linda Frew v. Albert Hawkins
- Jeremiah W. (Jay) Nixon v. Missouri Municipal League
- Engine Manufacturers Association and Western States Petroleum Association v. South Coast Air Quality Management District
- Tennessee Student Assistance Corporation v. Pamela L. Hood
- Basim Omar Sabri v. United States
- Aetna Health Inc. v. Juan Davila
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