PPL CORPORATION AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE (2013)

PPL CORPORATION AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE
	Term: 2012
Important Dates
	Argued: February 20, 2013
	Decided: May 20, 2013
Outcome
	Reversed
Vote
	9-0
Majority
	Samuel Alito • Stephen Breyer • Ruth Bader Ginsburg • Elena Kagan • Anthony Kennedy • John Roberts • Antonin Scalia • Clarence Thomas
Concurring
	Sonia Sotomayor

PPL CORPORATION AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on May 20, 2013. The case was argued before the court on February 20, 2013.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Third Circuit.

For a full list of cases decided in the 2010s, click here. For a full list of cases decided by the Roberts Court, click here.

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About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Taxpayer or executor of taxpayer's estate, federal only
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 569 U.S. 329
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: John Roberts
Who wrote the majority opinion: Clarence Thomas

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.