United States v. Cleveland Indians Baseball Company
532 U.S. 200 · Decided April 17, 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 States v. Cleveland Indians Baseball Company was decided on April 17, 2001 unanimously (9–0). The Court reversed 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
- 532 U.S. 200 · 121 S. Ct. 1433 · 149 L. Ed. 2d 401 · 2001 U.S. LEXIS 3203
- Docket number
- 00-203
- Decided
- April 17, 2001
- Argued
- February 27, 2001
- Court era
- Rehnquist 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
- 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 | Special concurrence | Wrote an opinion |
| 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
United States v. Cleveland Indians Baseball Company
SCDB identifiers: case 2000-039, docket 2000-039-01.
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- David H. Baral v. United States
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Cases on the same legal provision: Internal Revenue Code
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- Claude M. Ballard v. Commissioner of Internal Revenue
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- Michael H. Boulware v. United States
Same Term, same area (Federal Taxation)
- David A. Gitlitz v. Commissioner of Internal Revenue
- United States v. Terry J. Hatter, Jr.Altered precedentLaw held unconstitutional
- United Dominion Industries, Inc. v. United States
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