Moore v. United States
144 S. Ct. 1680 · Decided June 20, 2024 · 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
Moore v. United States was decided on June 20, 2024 by a vote of 7–2. The Court affirmed the lower court's decision. Justice Brett M. Kavanaugh 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
- CourtListener (Free Law Project) — opinion text
- Supreme Court of the United States — slip opinions, October Term 2023
- Supreme Court of the United States — docket 22-800
Case details
- Citations
- 144 S. Ct. 1680 · 219 L. Ed. 2d 275 · 2024 U.S. LEXIS 2711
- Docket number
- 22-800
- Decided
- June 20, 2024
- Argued
- December 5, 2023
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 7–2
- Majority opinion
- Brett M. Kavanaugh
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Clarence Thomas | Dissent | Wrote an opinion |
| Chief Justice John G. Roberts Jr. | Majority | |
| Justice Samuel A. Alito Jr. | Special concurrence | |
| Justice Sonia Sotomayor | Majority | |
| Justice Elena Kagan | Majority | |
| Justice Neil M. Gorsuch | Dissent | |
| Justice Brett M. Kavanaugh | Majority | Wrote an opinion |
| Justice Amy Coney Barrett | Special concurrence | Wrote an opinion |
| Justice Ketanji Brown Jackson | Concurrence | Wrote an opinion |
Full case caption
Moore v. United States
SCDB identifiers: case 2023-019, docket 2023-019-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Connelly v. United States
- Polselli v. Internal Revenue Service
- Bittner v. United States
- Boechler, P.C. v. Commissioner of Internal Revenue
- 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