October Term 2004 · Docket 03-184
Does the Tax Court rule bar public release of a special trial judge's report?
Taxpayers seek public access to a judge's report. The IRS argues the rule keeps it private.
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. Shapiro argued the rule is silent on disclosure.
Mr. Hungar argued both trial judges agreed on facts.
significance_note
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 28, lines 13-23 — Transcript, file page 28, lines 13-23
- Official Supreme Court Transcript — file page 4, lines 17-31 — Transcript, file page 4, lines 17-31
- Official Supreme Court Transcript — file page 4, lines 33-35 — Transcript, file page 4, lines 33-35
- Official Supreme Court Transcript — file page 4, lines 41-1 — Transcript, file page 4, lines 41-1
- Official Supreme Court Transcript — file page 4, lines 5-15 — Transcript, file page 4, lines 5-15
- Official Supreme Court Transcript — file page 5, lines 27-31 — Transcript, file page 5, lines 27-31
- Official Supreme Court Transcript — file page 5, lines 43-45 — Transcript, file page 5, lines 43-45
- Official Supreme Court Transcript — file page 5, lines 49-5 — Transcript, file page 5, lines 49-5
- Official Supreme Court Transcript — file page 56, lines 49-23 — Transcript, file page 56, lines 49-23
- Official Supreme Court Transcript — file page 57, lines 39-1 — Transcript, file page 57, lines 39-1
- Official Supreme Court Transcript — file page 58, lines 23-29 — Transcript, file page 58, lines 23-29
- Official Supreme Court Transcript — file page 58, lines 3-7 — Transcript, file page 58, lines 3-7
- Official Supreme Court Transcript — file page 58, lines 39-54 — Transcript, file page 58, lines 39-54
- Official Supreme Court Transcript — file page 59, lines 27-31 — Transcript, file page 59, lines 27-31
- Official Supreme Court Transcript — file page 59, lines 47-27 — Transcript, file page 59, lines 47-27
- Official Supreme Court Transcript — file page 59, lines 7-9 — Transcript, file page 59, lines 7-9
- Official Supreme Court Transcript — file page 6, lines 47-11 — Transcript, file page 6, lines 47-11
- Official Supreme Court Transcript — file page 6, lines 9-35 — Transcript, file page 6, lines 9-35
- Official Supreme Court Transcript — file page 60, lines 31-35 — Transcript, file page 60, lines 31-35
- Official Supreme Court Transcript — file page 61, lines 37-43 — Transcript, file page 61, lines 37-43
- Official Supreme Court Transcript — file page 62, lines 15-17 — Transcript, file page 62, lines 15-17
- Official Supreme Court Transcript — file page 7, lines 41-41 — Transcript, file page 7, lines 41-41
- Official Supreme Court Transcript — file page 7, lines 43-43 — Transcript, file page 7, lines 43-43
- Official Supreme Court Transcript — file page 7, lines 47-54 — Transcript, file page 7, lines 47-54
- Official Supreme Court Transcript — file page 8, lines 19-25 — Transcript, file page 8, lines 19-25
- Official Supreme Court Transcript — file page 8, lines 3-9 — Transcript, file page 8, lines 3-9
A citizen's guide to the whole case
What this case is about
This case tests whether a specific court rule hides a judge's report from the public.
Official sources for this section
- Official Supreme Court Transcript — file page 28, lines 13-23 — Transcript, file page 28, lines 13-23
- Official Supreme Court Transcript — file page 4, lines 17-31 — Transcript, file page 4, lines 17-31
- Official Supreme Court Transcript — file page 56, lines 49-23 — Transcript, file page 56, lines 49-23
- Official Supreme Court Transcript — file page 57, lines 39-1 — Transcript, file page 57, lines 39-1
How the case got here
The Supreme Court heard oral argument in this case on December 7, 2004.
Official sources for this section
- Official Supreme Court Transcript — file page 4, lines 5-15 — Transcript, file page 4, lines 5-15
- Official Supreme Court Transcript — file page 58, lines 39-54 — Transcript, file page 58, lines 39-54
What each side wants
Taxpayers want the public to see the judge's report.
The IRS wants the report to stay private.
Official sources for this section
- Official Supreme Court Transcript — file page 28, lines 13-23 — Transcript, file page 28, lines 13-23
- Official Supreme Court Transcript — file page 4, lines 17-31 — Transcript, file page 4, lines 17-31
- Official Supreme Court Transcript — file page 56, lines 49-23 — Transcript, file page 56, lines 49-23
- Official Supreme Court Transcript — file page 57, lines 39-1 — Transcript, file page 57, lines 39-1
What each side says
Taxpayers argue the rule does not forbid disclosure.
The IRS argues the rule implies privacy.
Official sources for this section
- Official Supreme Court Transcript — file page 28, lines 13-23 — Transcript, file page 28, lines 13-23
- Official Supreme Court Transcript — file page 4, lines 17-31 — Transcript, file page 4, lines 17-31
- Official Supreme Court Transcript — file page 56, lines 49-23 — Transcript, file page 56, lines 49-23
- Official Supreme Court Transcript — file page 57, lines 39-1 — Transcript, file page 57, lines 39-1
What the justices asked
Justice O'Connor asked if the case turns only on the statute.
Justice Ginsburg asked the advocate to read the rule text.
Official sources for this section
- Official Supreme Court Transcript — file page 4, lines 33-35 — Transcript, file page 4, lines 33-35
- Official Supreme Court Transcript — file page 4, lines 41-1 — Transcript, file page 4, lines 41-1
- Official Supreme Court Transcript — file page 5, lines 27-31 — Transcript, file page 5, lines 27-31
- Official Supreme Court Transcript — file page 5, lines 43-45 — Transcript, file page 5, lines 43-45
- Official Supreme Court Transcript — file page 5, lines 49-5 — Transcript, file page 5, lines 49-5
- Official Supreme Court Transcript — file page 58, lines 23-29 — Transcript, file page 58, lines 23-29
- Official Supreme Court Transcript — file page 58, lines 3-7 — Transcript, file page 58, lines 3-7
- Official Supreme Court Transcript — file page 58, lines 39-54 — Transcript, file page 58, lines 39-54
- Official Supreme Court Transcript — file page 59, lines 27-31 — Transcript, file page 59, lines 27-31
- Official Supreme Court Transcript — file page 59, lines 47-27 — Transcript, file page 59, lines 47-27
- Official Supreme Court Transcript — file page 59, lines 7-9 — Transcript, file page 59, lines 7-9
- Official Supreme Court Transcript — file page 6, lines 47-11 — Transcript, file page 6, lines 47-11
- Official Supreme Court Transcript — file page 6, lines 9-35 — Transcript, file page 6, lines 9-35
- Official Supreme Court Transcript — file page 60, lines 31-35 — Transcript, file page 60, lines 31-35
- Official Supreme Court Transcript — file page 61, lines 37-43 — Transcript, file page 61, lines 37-43
- Official Supreme Court Transcript — file page 62, lines 15-17 — Transcript, file page 62, lines 15-17
- Official Supreme Court Transcript — file page 7, lines 41-41 — Transcript, file page 7, lines 41-41
- Official Supreme Court Transcript — file page 7, lines 43-43 — Transcript, file page 7, lines 43-43
- Official Supreme Court Transcript — file page 7, lines 47-54 — Transcript, file page 7, lines 47-54
- Official Supreme Court Transcript — file page 8, lines 19-25 — Transcript, file page 8, lines 19-25
- Official Supreme Court Transcript — file page 8, lines 3-9 — Transcript, file page 8, lines 3-9
Why it matters
Public access to judicial reasoning shapes trust in tax courts. Transparency affects how taxpayers understand legal outcomes.
Official sources for this section
- Official Supreme Court Transcript — file page 28, lines 13-23 — Transcript, file page 28, lines 13-23
- Official Supreme Court Transcript — file page 4, lines 17-31 — Transcript, file page 4, lines 17-31
- Official Supreme Court Transcript — file page 56, lines 49-23 — Transcript, file page 56, lines 49-23
- Official Supreme Court Transcript — file page 57, lines 39-1 — Transcript, file page 57, lines 39-1
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 4, lines 33-35 — Transcript, file page 4, lines 33-35
- Official Supreme Court Transcript — file page 4, lines 41-1 — Transcript, file page 4, lines 41-1
- Official Supreme Court Transcript — file page 4, lines 5-15 — Transcript, file page 4, lines 5-15
- Official Supreme Court Transcript — file page 5, lines 27-31 — Transcript, file page 5, lines 27-31
- Official Supreme Court Transcript — file page 5, lines 43-45 — Transcript, file page 5, lines 43-45
- Official Supreme Court Transcript — file page 5, lines 49-5 — Transcript, file page 5, lines 49-5
- Official Supreme Court Transcript — file page 58, lines 23-29 — Transcript, file page 58, lines 23-29
- Official Supreme Court Transcript — file page 58, lines 3-7 — Transcript, file page 58, lines 3-7
- Official Supreme Court Transcript — file page 58, lines 39-54 — Transcript, file page 58, lines 39-54
- Official Supreme Court Transcript — file page 59, lines 27-31 — Transcript, file page 59, lines 27-31
- Official Supreme Court Transcript — file page 59, lines 47-27 — Transcript, file page 59, lines 47-27
- Official Supreme Court Transcript — file page 59, lines 7-9 — Transcript, file page 59, lines 7-9
- Official Supreme Court Transcript — file page 6, lines 47-11 — Transcript, file page 6, lines 47-11
- Official Supreme Court Transcript — file page 6, lines 9-35 — Transcript, file page 6, lines 9-35
- Official Supreme Court Transcript — file page 60, lines 31-35 — Transcript, file page 60, lines 31-35
- Official Supreme Court Transcript — file page 61, lines 37-43 — Transcript, file page 61, lines 37-43
- Official Supreme Court Transcript — file page 62, lines 15-17 — Transcript, file page 62, lines 15-17
- Official Supreme Court Transcript — file page 7, lines 41-41 — Transcript, file page 7, lines 41-41
- Official Supreme Court Transcript — file page 7, lines 43-43 — Transcript, file page 7, lines 43-43
- Official Supreme Court Transcript — file page 7, lines 47-54 — Transcript, file page 7, lines 47-54
- Official Supreme Court Transcript — file page 8, lines 19-25 — Transcript, file page 8, lines 19-25
- Official Supreme Court Transcript — file page 8, lines 3-9 — Transcript, file page 8, lines 3-9
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 28, lines 13-23 — Transcript, file page 28, lines 13-23
- Official Supreme Court Transcript — file page 4, lines 17-31 — Transcript, file page 4, lines 17-31
- Official Supreme Court Transcript — file page 56, lines 49-23 — Transcript, file page 56, lines 49-23
- Official Supreme Court Transcript — file page 57, lines 39-1 — Transcript, file page 57, lines 39-1
- Official Supreme Court Transcript — file page 28, lines 13-23 — Transcript, file page 28, lines 13-23
- Official Supreme Court Transcript — file page 4, lines 17-31 — Transcript, file page 4, lines 17-31
- Official Supreme Court Transcript — file page 56, lines 49-23 — Transcript, file page 56, lines 49-23
- Official Supreme Court Transcript — file page 57, lines 39-1 — Transcript, file page 57, lines 39-1
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.