{"argument_date":"2004-01-20T00:00:00Z","arguments":[{"argument_date":"2004-01-20T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2003","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","paragraphs":["Mr. Cohen argued the Act only applies when stopping state revenue.","Mr. Hungar argued the Act bars suits restraining state tax assessments.","Mr. Goddard argued the Act has a very broad reach.","Chief Justice Rehnquist noted the case is submitted."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 43-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 17, lines 43-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 41-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 28, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 15-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 49, lines 27-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 49, lines 27-31"}]}],"caption":"Hibbs v. Winn","case_history":[{"changed_at":"2026-08-29T20:06:30.612474Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"the sides that brought the case seek to stop a state tax credit. the opposing sides argue federal courts lack jurisdiction to hear this claim.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 43-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 17, lines 43-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 41-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 28, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 15-47"}],"dispositions":[],"latest_court_document_date":"2004-01-20T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2003","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/02-1809.html","primary_docket":"02-1809","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T15:59:00.182002Z","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 scope of the Tax Injunction Act. The statute limits federal court power over state taxes. The parties dispute whether a tax credit counts as a tax."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 43-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 17, lines 43-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 41-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 28, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 15-47"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on January 20, 2004."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 5-13"}]},{"heading":"What each side wants","paragraphs":["the sides that brought the case want the Court to allow their federal lawsuit to proceed.","the opposing sides want the Court to uphold the dismissal of their case."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 43-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 17, lines 43-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 41-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 28, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 15-47"}]},{"heading":"What each side says","paragraphs":["the sides that brought the case argue the Tax Injunction Act only applies to stopping state revenue.","the opposing sides argue the Act bars suits seeking to restrain state tax assessments."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 43-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 17, lines 43-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 41-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 28, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 15-47"}]},{"heading":"What the justices asked","paragraphs":["Does the term assessment in the Tax Injunction Act include a state tax credit?"],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 49, lines 27-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 49, lines 27-31"}]},{"heading":"Why it matters","paragraphs":["This dispute defines the boundary between federal and state judicial power. It determines whether citizens can challenge state tax credits in federal court. The outcome shapes the balance of comity between the two systems."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 43-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 17, lines 43-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 41-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 28, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 15-47"}]},{"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 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 49, lines 27-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 49, lines 27-31"}]}],"slug":"2003-02-1809-hibbs-v-winn","term":"2003","title":"Does the Tax Injunction Act block federal suits against state tax credits?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 43-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 17, lines 43-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 41-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 28, lines 41-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2003/02-1809.pdf","page_label":"file page 3, lines 15-47"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}