{"argument_date":"2002-12-09T00:00:00Z","arguments":[{"argument_date":"2002-12-09T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2002","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","paragraphs":["Mr. Geller argued Congress intended to encourage exports.","Mr. Jones cited prior administrative interpretations.","Justice Stevens questioned the allocation basis used."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 3, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 30, lines 15-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 30, lines 15-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 5-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 51, lines 5-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 9-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 55, lines 9-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 57, lines 21-23"}]}],"caption":"The Boeing Co. v. United States","case_history":[{"changed_at":"2026-08-29T20:06:31.642856Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:31.689929Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"Boeing argues export incentives lower its tax bill. The government says the law requires full income taxation.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 3, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 30, lines 15-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 30, lines 15-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 5-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 51, lines 5-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 9-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 55, lines 9-19"}],"dispositions":[],"latest_court_document_date":"2002-12-09T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2002","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/01-1209.html","primary_docket":"01-1209","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T16:37:06.714316Z","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":["Boeing seeks a lower tax bill using export incentives. The government demands full income taxation under the code."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 3, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 30, lines 15-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 30, lines 15-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 5-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 51, lines 5-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 9-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 55, lines 9-19"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on December 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/2002/01-1209.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 57, lines 21-23"}]},{"heading":"What each side wants","paragraphs":["Boeing wants a lower tax bill using export incentives.","The government wants full income taxation under the code."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 3, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 30, lines 15-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 30, lines 15-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 5-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 51, lines 5-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 9-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 55, lines 9-19"}]},{"heading":"What each side says","paragraphs":["Boeing argues Congress created incentives beyond revenue goals.","The government argues the code requires full income taxation."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 3, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 30, lines 15-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 30, lines 15-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 5-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 51, lines 5-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 9-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 55, lines 9-19"}]},{"heading":"What the justices asked","paragraphs":["Justice Stevens asked about allocation bases for transactions.","Justice Stevens asked if the government position holds."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 57, lines 21-23"}]},{"heading":"Why it matters","paragraphs":["This case defines how export incentives affect corporate taxes. It shapes how companies calculate their annual tax obligations."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 3, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 30, lines 15-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 30, lines 15-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 5-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 51, lines 5-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 9-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 55, lines 9-19"}]},{"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/2002/01-1209.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 57, lines 21-23"}]}],"slug":"2002-01-1209-the-boeing-co-v-united-states","term":"2002","title":"Does the tax code allow export incentives to reduce taxable income?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 3, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 30, lines 15-27","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 30, lines 15-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 5-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 51, lines 5-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 9-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1209.pdf","page_label":"file page 55, lines 9-19"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}