October Term 2002 · Docket 01-1209
Does the tax code allow export incentives to reduce taxable income?
Boeing argues export incentives lower its tax bill. The government says the law requires full income taxation.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Mr. Geller argued Congress intended to encourage exports.
Mr. Jones cited prior administrative interpretations.
Justice Stevens questioned the allocation basis used.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 3, lines 17-19 — Transcript, file page 3, lines 17-19
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 30, lines 15-27 — Transcript, file page 30, lines 15-27
- Official Supreme Court Transcript — file page 51, lines 5-37 — Transcript, file page 51, lines 5-37
- Official Supreme Court Transcript — file page 55, lines 9-19 — Transcript, file page 55, lines 9-19
- Official Supreme Court Transcript — file page 57, lines 21-23 — Transcript, file page 57, lines 21-23
A citizen's guide to the whole case
What this case is about
Boeing seeks a lower tax bill using export incentives. The government demands full income taxation under the code.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 17-19 — Transcript, file page 3, lines 17-19
- Official Supreme Court Transcript — file page 30, lines 15-27 — Transcript, file page 30, lines 15-27
- Official Supreme Court Transcript — file page 51, lines 5-37 — Transcript, file page 51, lines 5-37
- Official Supreme Court Transcript — file page 55, lines 9-19 — Transcript, file page 55, lines 9-19
How the case got here
The Supreme Court heard oral argument in this case on December 9, 2002.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 57, lines 21-23 — Transcript, file page 57, lines 21-23
What each side wants
Boeing wants a lower tax bill using export incentives.
The government wants full income taxation under the code.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 17-19 — Transcript, file page 3, lines 17-19
- Official Supreme Court Transcript — file page 30, lines 15-27 — Transcript, file page 30, lines 15-27
- Official Supreme Court Transcript — file page 51, lines 5-37 — Transcript, file page 51, lines 5-37
- Official Supreme Court Transcript — file page 55, lines 9-19 — Transcript, file page 55, lines 9-19
What each side says
Boeing argues Congress created incentives beyond revenue goals.
The government argues the code requires full income taxation.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 17-19 — Transcript, file page 3, lines 17-19
- Official Supreme Court Transcript — file page 30, lines 15-27 — Transcript, file page 30, lines 15-27
- Official Supreme Court Transcript — file page 51, lines 5-37 — Transcript, file page 51, lines 5-37
- Official Supreme Court Transcript — file page 55, lines 9-19 — Transcript, file page 55, lines 9-19
What the justices asked
Justice Stevens asked about allocation bases for transactions.
Justice Stevens asked if the government position holds.
Official sources for this section
- Official Supreme Court Transcript — file page 57, lines 21-23 — Transcript, file page 57, lines 21-23
Why it matters
This case defines how export incentives affect corporate taxes. It shapes how companies calculate their annual tax obligations.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 17-19 — Transcript, file page 3, lines 17-19
- Official Supreme Court Transcript — file page 30, lines 15-27 — Transcript, file page 30, lines 15-27
- Official Supreme Court Transcript — file page 51, lines 5-37 — Transcript, file page 51, lines 5-37
- Official Supreme Court Transcript — file page 55, lines 9-19 — Transcript, file page 55, lines 9-19
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 57, lines 21-23 — Transcript, file page 57, lines 21-23
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 3, lines 17-19 — Transcript, file page 3, lines 17-19
- Official Supreme Court Transcript — file page 30, lines 15-27 — Transcript, file page 30, lines 15-27
- Official Supreme Court Transcript — file page 51, lines 5-37 — Transcript, file page 51, lines 5-37
- Official Supreme Court Transcript — file page 55, lines 9-19 — Transcript, file page 55, lines 9-19
- Official Supreme Court Transcript — file page 3, lines 17-19 — Transcript, file page 3, lines 17-19
- Official Supreme Court Transcript — file page 30, lines 15-27 — Transcript, file page 30, lines 15-27
- Official Supreme Court Transcript — file page 51, lines 5-37 — Transcript, file page 51, lines 5-37
- Official Supreme Court Transcript — file page 55, lines 9-19 — Transcript, file page 55, lines 9-19
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.