United States v. United States Shoe Corporation
523 U.S. 360 · Decided March 31, 1998 · Supreme Court of the United States
At a glance
United States v. United States Shoe Corporation was decided on March 31, 1998 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. SCDB records that the Court declared an act of Congress unconstitutional.
Read the opinion
Case details
- Citations
- 523 U.S. 360 · 118 S. Ct. 1290 · 140 L. Ed. 2d 453 · 1998 U.S. LEXIS 2300
- Docket number
- 97-372
- Decided
- March 31, 1998
- Argued
- March 4, 1998
- 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
- 26 U.S.C. § 4461
- Type of law
- Infrequently litigated statute
- Held unconstitutional
- An act of Congress
- 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 | 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
United States v. United States Shoe Corporation
SCDB identifiers: case 1997-050, docket 1997-050-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Atlantic Mutual Insurance Company v. Commissioner of Internal Revenue
- United States v. Marian Brockamp
- Kevin M. O'Gilvie and Stephanie L. O'Gilvie v. United States
- Rohn F. Drye, Jr. v. United States
- United States v. International Business Machines CorporationLaw held unconstitutional
- David H. Baral v. United States
Same Term, same area (Federal Taxation)
- Atlantic Mutual Insurance Company v. Commissioner of Internal Revenue
- United States v. Estate of Francis J. Romani
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