Rohn F. Drye, Jr. v. United States
528 U.S. 49 · Decided December 7, 1999 · 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
Rohn F. Drye, Jr. v. United States was decided on December 7, 1999 unanimously (9–0). The Court affirmed the lower court's decision. Justice Ruth Bader Ginsburg 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. 49 · 120 S. Ct. 474 · 145 L. Ed. 2d 466 · 1999 U.S. LEXIS 8238
- Docket number
- 98-1101
- Decided
- December 7, 1999
- Argued
- November 8, 1999
- 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
- Ruth Bader Ginsburg
- 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 | |
| Justice Ruth Bader Ginsburg | Majority | Wrote an opinion |
| Justice Stephen G. Breyer | Majority |
Full case caption
Rohn F. Drye, Jr., et al. v. United States
SCDB identifiers: case 1999-012, docket 1999-012-01.
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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