{"argument_date":"2012-01-17T00:00:00Z","arguments":[{"argument_date":"2012-01-17T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2011","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","paragraphs":["The government contends that overstating costs hides income from the tax return.","Home Concrete argues that the statute requires leaving out specific taxable items.","Justice Scalia questioned whether the statute's meaning changed after a prior decision.","Justice Kennedy asked if the legal split is more obscure than a previous case."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 10, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 27-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 10, lines 27-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 29-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 11, lines 29-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 7-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 11, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 27, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 19-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 51-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 51-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 5, lines 13-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 47-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 5, lines 47-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 21-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 55, lines 21-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 6, lines 49-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 15-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 27-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 27-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 13-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 8, lines 13-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 37-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 8, lines 37-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 47-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 9, lines 47-3"}]}],"caption":"United States v. Home Concrete & Supply, LLC","case_history":[{"changed_at":"2026-08-29T20:06:35.544215Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:35.561303Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The dispute centers on whether overstating costs triggers a longer tax audit window.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 27, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 19-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 21-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 55, lines 21-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 15-25"}],"dispositions":[],"latest_court_document_date":"2012-01-17T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2011","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/11-139.html","primary_docket":"11-139","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T23:17:02.508095Z","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 government seeks to extend the audit period for tax returns. Home Concrete argues the statute does not cover cost overstatements. The case tests the meaning of a specific tax code phrase."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 27, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 19-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 21-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 55, lines 21-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 15-25"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on January 17, 2012."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 21-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 55, lines 21-17"}]},{"heading":"What each side wants","paragraphs":["The government wants the Court to allow a longer audit period for this tax return.","Home Concrete wants the Court to limit the audit period to the standard timeframe."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 27, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 19-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 21-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 55, lines 21-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 15-25"}]},{"heading":"What each side says","paragraphs":["The government argues that overstating costs effectively omits income from the tax return.","Home Concrete argues that the statute only covers leaving out specific taxable items."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 27, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 19-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 21-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 55, lines 21-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 15-25"}]},{"heading":"What the justices asked","paragraphs":["Justice Scalia asked if the statute's meaning changed after a prior Court decision.","Justice Kennedy asked if the legal split is more obscure than a previous case."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 10, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 27-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 10, lines 27-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 29-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 11, lines 29-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 7-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 11, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 51-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 51-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 5, lines 13-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 47-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 5, lines 47-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 6, lines 49-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 27-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 27-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 13-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 8, lines 13-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 37-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 8, lines 37-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 47-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 9, lines 47-3"}]},{"heading":"Why it matters","paragraphs":["This case defines the scope of tax audit authority. It determines how long the government can review business returns. It clarifies the legal definition of income omission."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 27, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 19-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 21-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 55, lines 21-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 15-25"}]},{"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 19-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 10, lines 19-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 27-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 10, lines 27-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 29-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 11, lines 29-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 7-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 11, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 51-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 51-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 5, lines 13-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 47-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 5, lines 47-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 21-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 55, lines 21-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 6, lines 49-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 27-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 27-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 13-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 8, lines 13-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 37-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 8, lines 37-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 47-3","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 9, lines 47-3"}]}],"slug":"2011-11-139-united-states-v-home-concrete-supply-llc","term":"2011","title":"Does overstating business costs count as omitting income?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 27, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 3, lines 19-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 55, lines 21-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 55, lines 21-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 15-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2011/11-139.pdf","page_label":"file page 7, lines 15-25"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}