United States v. Abel Cosmo Galletti
541 U.S. 114 · Decided March 23, 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
United States v. Abel Cosmo Galletti was decided on March 23, 2004 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Clarence Thomas wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 541 U.S. 114 · 124 S. Ct. 1548 · 158 L. Ed. 2d 279 · 2004 U.S. LEXIS 2375
- Docket number
- 02-1389
- Decided
- March 23, 2004
- Argued
- January 12, 2004
- 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
- 9–0 (unanimous)
- Majority opinion
- Clarence Thomas
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- 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 | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
United States v. Abel Cosmo Galletti et al.
SCDB identifiers: case 2003-043, docket 2003-043-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Mayo Foundation for Medical Education and Research v. United States
- Commissioner of Internal Revenue v. Estate of Otis C. Hubert
- United States v. John O. Irvine and First Trust National Association
- Commissioner of Internal Revenue v. Nader E. Soliman
- Indopco, Inc. v. Commissioner of Internal Revenue.
- Davis et Ux. v. United States
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. John W. Banks
- Claude M. Ballard v. Commissioner of Internal Revenue
- The Boeing Company and Consolidated Subsidiaries v. United States
- Grable & Sons Metal Products, Inc. v. Darue Engineering & Manufacturing
- United States v. Fior D'Italia, Inc.
- United States v. Sandra L. Craft
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