Last week, we introduced two new areas of law in our ongoing examination of how the Court selects and decides cases: tax law and attorney disciplinary cases. This week, we’re taking a deeper look, asking our four usual questions: (1) does the Court take more cases won by one side or the other below? (2) does the Court reverse one side or the other’s wins more often? and (3) irrespective of who won below, does the Court reverse in this area of law more often than in the docket as a whole? Today: tax law.
The Court’s tax law cases are nearly dead-even between the two sides: 52.94% of the Court’s cases were won by the party challenging the tax below. Interestingly, the Court’s reversal rate is higher than the docket-wide average for both sides. The Court has reversed tax challengers’ wins 61.11% of the time, and has reversed government wins in tax cases 62.5% of the time.
In Table 571, we review the yearly totals for tax challengers’ wins affirmed by the Court. They’ve been few: the Court affirmed one each in 1995, 1999, 2001, 2006, 2013, 2014 and 2017.
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