{"argument_date":"2007-04-23T00:00:00Z","arguments":[{"argument_date":"2007-04-23T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2006","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","paragraphs":["Mr. Redding argued the Federal Circuit was wrong.","He claimed district court jurisdiction existed before new laws.","Mr. Marcus argued the Tax Court has exclusive power.","He cited the structure of the interest abatement statute."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 15-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 10, lines 15-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 3-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 11, lines 3-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 5-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 23, lines 5-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 17-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 7-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 47-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 4, lines 47-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 37-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 5, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 7, lines 15-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 7, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 19-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 8, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 21-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 35-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 35-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 49-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 49-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 9-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 9-13"}]}],"caption":"Hinck v. United States","case_history":[{"changed_at":"2026-08-29T20:06:27.851816Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"the sides that brought the case seek district court review. The government demands exclusive Tax Court jurisdiction.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 5-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 23, lines 5-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 17-15"}],"dispositions":[],"latest_court_document_date":"2007-04-23T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2006","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/06-376.html","primary_docket":"06-376","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T12:26:44.054301Z","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":["The dispute centers on statutory interpretation. the sides that brought the case argue district courts retain jurisdiction. The government claims the Tax Court holds exclusive power."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 5-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 23, lines 5-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 17-15"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on April 23, 2007."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 7-15"}]},{"heading":"What each side wants","paragraphs":["the sides that brought the case want district court access for interest claims.","The government wants exclusive Tax Court jurisdiction."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 5-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 23, lines 5-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 17-15"}]},{"heading":"What each side says","paragraphs":["the sides that brought the case argue prior jurisdiction survived new statutes.","The government cites sovereign immunity principles."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 5-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 23, lines 5-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 17-15"}]},{"heading":"What the justices asked","paragraphs":["Chief Justice Roberts asked about specific statutory citations.","Justice Ginsburg questioned the fairness of limited access."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 15-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 10, lines 15-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 3-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 11, lines 3-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 47-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 4, lines 47-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 37-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 5, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 7, lines 15-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 7, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 19-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 8, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 21-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 35-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 35-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 49-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 49-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 9-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 9-13"}]},{"heading":"Why it matters","paragraphs":["Taxpayers face different forums for interest disputes. Wealthier taxpayers may access district courts. This creates unequal legal pathways for similar claims."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 5-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 23, lines 5-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 17-15"}]},{"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 10, lines 15-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 10, lines 15-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 3-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 11, lines 3-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 7-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 47-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 4, lines 47-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 37-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 5, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 7, lines 15-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 7, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 19-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 8, lines 19-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 17-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 17-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 21-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 35-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 35-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 49-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 49-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 9-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 9, lines 9-13"}]}],"slug":"2006-06-376-hinck-v-united-states","term":"2006","title":"Which court hears tax interest abatement claims?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 5-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 23, lines 5-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-376.pdf","page_label":"file page 3, lines 17-15"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}