PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue
569 U.S. 329 · Decided May 20, 2013 · 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
PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue was decided on May 20, 2013 unanimously (9–0). The Court reversed 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
- 569 U.S. 329 · 133 S. Ct. 1897 · 185 L. Ed. 2d 972 · 2013 U.S. LEXIS 3979
- Docket number
- 12-43
- Decided
- May 20, 2013
- Argued
- February 20, 2013
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Clarence Thomas
- 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 Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice Clarence Thomas | Majority | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority | |
| Chief Justice John G. Roberts Jr. | Majority | |
| Justice Samuel A. Alito Jr. | Majority | |
| Justice Sonia Sotomayor | Concurrence | Wrote an opinion |
| Justice Elena Kagan | Majority |
Full case caption
PPL Corporation and Subsidiaries, Petitioners v. Commissioner of Internal Revenue
SCDB identifiers: case 2012-045, docket 2012-045-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Ford Motor Co. v. United States
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- United States v. Home Concrete & Supply, LLC
- King v. Burwell
- Wisconsin Central Ltd. v. United States
Cases on the same legal provision: Internal Revenue Code
- Lynwood D. Hall v. United States
- United States v. Clarke
- Marinello 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
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