Supreme Court of the United States / October Term 2004

Claude M. Ballard, et Ux. v. Commissioner of Internal Revenue

Decided March 7, 2005. Ruth Bader Ginsburg delivered the opinion of the Court.

Docket 03-184 · 544 U.S. 40 (2005)

We don’t yet publish a summary of this opinion. Read the official text below for the Court’s holding and reasoning.

How the Justices voted

Decided 7–2.

Concurring · 2

Dissenting · 2

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). Data last verified 2026-08-15. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).