{"argument_date":"2002-01-09T00:00:00Z","arguments":[{"argument_date":"2002-01-09T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2001","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","paragraphs":["Mr. Clark argued the code discharges taxes older than three years.","Ms. Millett discussed protections against losing government claims.","Ms. Millett noted the government gave the sides that brought the case three years."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 26, lines 23-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 26, lines 23-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 17-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 51, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 53, lines 9-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 53, lines 9-13"}]}],"caption":"Young v. United States","case_history":[{"changed_at":"2026-08-29T20:06:32.548445Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:32.580279Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"the sides that brought the case seek to erase old tax debts. The government argues these claims survive bankruptcy.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 26, lines 23-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 26, lines 23-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 17-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 51, lines 7-11"}],"dispositions":[],"latest_court_document_date":"2002-01-09T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2001","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/00-1567.html","primary_docket":"00-1567","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T17:20:17.681244Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["This case tests the age limit for discharging income taxes in bankruptcy."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 26, lines 23-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 26, lines 23-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 17-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 51, lines 7-11"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on January 9, 2002."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 53, lines 9-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 53, lines 9-13"}]},{"heading":"What each side wants","paragraphs":["the sides that brought the case want the court to discharge their income taxes.","The government wants to keep its tax claims alive."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 26, lines 23-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 26, lines 23-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 17-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 51, lines 7-11"}]},{"heading":"What each side says","paragraphs":["the sides that brought the case argue the code discharges taxes older than three years.","The government argues protections prevent losing these claims."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 26, lines 23-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 26, lines 23-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 17-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 51, lines 7-11"}]},{"heading":"What the justices asked","paragraphs":["Chief Justice Rehnquist asked about protections in Chapter 13 proceedings."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 53, lines 9-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 53, lines 9-13"}]},{"heading":"Why it matters","paragraphs":["Taxpayers face different debt burdens based on tax age. The government retains revenue from older tax claims. Bankruptcy outcomes depend on this statutory interpretation."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 26, lines 23-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 26, lines 23-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 17-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 51, lines 7-11"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 53, lines 9-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 53, lines 9-13"}]}],"slug":"2001-00-1567-young-v-united-states","term":"2001","title":"Does the Bankruptcy Code discharge income taxes older than three years?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 26, lines 23-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 26, lines 23-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 3, lines 17-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/00-1567.pdf","page_label":"file page 51, lines 7-11"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}