BNSF R. Co. v. Loos
Decided March 4, 2019. Ruth Bader Ginsburg delivered the opinion of the Court.
Docket 17-1042 · 586 U.S. 310 (2019) · Cited 1 times
Holding
A railroad’s payment to an employee for working time lost due to an on-the-job injury is taxable “compensation” under the Railroad Retirement Tax Act.
The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court. Read the official opinion for authority.
How the Justices voted
Decided 7–2.
Majority · 7
- John G. Roberts, Jr.
- Samuel A. Alito, Jr.
- Sonia Sotomayor
- Elena Kagan
- Brett M. Kavanaugh
- Stephen G. Breyer
- Ruth Bader Ginsburg · delivered the opinion of the Court
Dissenting · 2
- Clarence Thomas
- Neil M. Gorsuch · filed a dissenting opinion
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. The lineup is the syllabus’s disposition of who wrote and joined each opinion. Source: the opinion’s syllabus (supremecourt.gov).
Precedents cited
Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.
- Social Security Board v. Nierotko · 327 U.S. 358 (1946)
- United States v. Cleveland Indians Baseball Co. · 532 U.S. 200 (2001)
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · 467 U.S. 837 (1984)
- United States v. Detroit Timber & Lumber Co. · 200 U.S. 321 (1906)
- West Virginia University Hospitals, Inc. v. Casey · 499 U.S. 83 (1991)
- Hisquierdo v. Hisquierdo · 439 U.S. 572 (1979)
- Wilkerson v. McCarthy · 336 U.S. 53 (1949)
- Helvering v. Davis · 301 U.S. 619 (1937)
- United States v. Wong Kim Ark · 169 U.S. 649 (1898)
- New York Central Railroad Company v. Winfield · 244 U.S. 147 (1916)
- Iselin v. United States · 270 U.S. 245 (1926)
- Vicksburg & Meridian Railroad v. Putnam · 118 U.S. 545 (1886)
Official text
Read the official opinion (PDF, supremecourt.gov)
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Source: Supreme Court of the United States, slip opinions (2019). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-08-15. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).