J. Elliott Hibbs, Director, Arizona Department of Revenue v. Kathleen M. Winn et al.

Decided June 14, 2004. Ruth Bader Ginsburg delivered the opinion of the Court.

Docket 02-1809 · 542 U.S. 88 (2004) · Cited 703 times

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 5–4.

“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.

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.

• South Carolina v. Regan · 465 U.S. 367 (1984)
• California v. Grace Brethren Church · 457 U.S. 393 (1982)
• Rosewell v. LaSalle National Bank · 450 U.S. 503 (1981)
• Missouri v. Jenkins · 495 U.S. 33 (1990)
• Perez v. Ledesma · 401 U.S. 82 (1971)
• Griffin v. School Bd. of Prince Edward Cty. · 377 U.S. 218 (1964)
• Fair Assessment in Real Estate Assn., Inc. v. McNary · 454 U.S. 100 (1981)
• Federal Election Commission v. NRA Political Victory Fund · 513 U.S. 88 (1994)
• Committee for Public Education & Religious Liberty v. Nyquist · 413 U.S. 756 (1973)
• Bob Jones University v. Simon · 416 U.S. 725 (1974)
• Jefferson County v. Acker · 527 U.S. 423 (1999)
• National Private Truck Council, Inc. v. Oklahoma Tax Comm'n · 515 U.S. 582 (1995)
• Brown v. Board of Education · 347 U.S. 483 (1954)
• United States v. L. A. Tucker Truck Lines, Inc. · 344 U.S. 33 (1952)
• Mueller v. Allen · 463 U.S. 388 (1983)
• Laing v. United States · 423 U.S. 161 (1976)
• Will v. Michigan Department of State Police · 491 U.S. 58 (1989)
• Hagans v. Lavine · 415 U.S. 528 (1974)
• Owen Equipment & Erection Co. v. Kroger · 437 U.S. 365 (1978)
• Kontrick v. Ryan · 540 U.S. 443 (2004)
• Lorillard v. Pons · 434 U.S. 575 (1978)
• Runyon v. McCrary · 427 U.S. 160 (1976)
• Enochs v. Williams Packing & Navigation Co. · 370 U.S. 1 (1962)
• Great Lakes Dredge & Dock Co. v. Huffman · 319 U.S. 293 (1943)
• BedRoc Limited, LLC v. United States · 541 U.S. 176 (2004)
• General Dynamics Land Systems, Inc. v. Cline · 540 U.S. 581 (2004)
• Schacht v. United States · 398 U.S. 58 (1970)
• Tully v. Griffin, Inc. · 429 U.S. 68 (1976)
• Young v. Harper · 520 U.S. 143 (1997)
• Arkansas v. Farm Credit Services of Central Arkansas · 520 U.S. 821 (1997)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Life Technologies Corp. v. Promega Corp. · 580 U.S. 140 (2017)
• Polselli v. IRS · 598 U.S. 432 (2023)
• Corley v. United States · 556 U.S. 303 (2009)
• Marx v. General Revenue Corp. · 568 U.S. 371 (2013)
• Cooper Industries, Inc. v. Aviall Services, Inc. · 543 U.S. 157 (2004)
• KP Permanent Make-Up, Inc. v. Lasting Impression I, Inc. · 543 U.S. 111 (2004)
• Kawashima v. Holder · 565 U.S. 478 (2012)
• Hall v. United States · 566 U.S. 506 (2012)

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). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).