United Dominion Industries, Inc. v. United States
532 U.S. 822 · Decided June 4, 2001 · 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
United Dominion Industries, Inc. v. United States was decided on June 4, 2001 by a vote of 8–1. The Court reversed the lower court's decision and remanded the case. Justice David H. Souter 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
- 532 U.S. 822 · 121 S. Ct. 1934 · 150 L. Ed. 2d 45 · 2001 U.S. LEXIS 4124
- Docket number
- 00-157
- Decided
- June 4, 2001
- Argued
- March 26, 2001
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- David H. Souter
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | Wrote an opinion |
| Justice Clarence Thomas | Concurrence | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
United Dominion Industries, Inc. v. United States
SCDB identifiers: case 2000-066, docket 2000-066-01.
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Cases on the same legal provision: Internal Revenue Code
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Same Term, same area (Federal Taxation)
- David A. Gitlitz v. Commissioner of Internal Revenue
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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