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Appeal cost awards

Antonio v. Hotels.com, L. P.

Updated Sep 19, 2026

In brief

The Supreme Court’s unanimous decision means the district court must honor the appeals court’s allocation of Rule 39(e) costs.

Where it stands
Decided

Decided 9-0 · May 27, 2021 · Opinion by Justice Alito

What it’s about
After online travel companies won an appeal in a tax dispute with San Antonio and other Texas cities, they sought more than $2.3 million in appellate costs for supersedeas-bond premiums.
Who it affects
District courts cannot reduce or deny costs that an appeals court has assigned under Rule 39(e). Lower courts must follow that assignment instead of revisiting it.

Summary: written with AI from the case record.

Illustration for San Antonio v. Hotels.com, L. P.
Conceptual illustration · AI-generated

What it's about

The case asked who decides whether those appeal-related costs must be awarded under Federal Rule of Appellate Procedure 39(e): the district court or the court of appeals.

The ruling clarified which federal court controls appeal-related cost awards after an appeal.

Question presented

Whether, as the Fifth Circuit alone has held, district courts “lack[] discretion to deny or reduce” appellate costs deemed “taxable” in district court under Fed. R. App. P. 39(e).

What the Court decided

Holding

Rule 39 does not permit a district court to alter a court of appeals’ allocation of the costs listed in subdivision 959 F. 3d 159, affirmed.

Result
Affirmed

The vote

  • Joined the judgment
  • Wrote an opinion
Majority · 9joined the Court's opinion
  1. Alitowrote the opinion
  2. Roberts
  3. Thomas
  4. Breyer
  5. Sotomayor
  6. Kagan
  7. Gorsuch
  8. Kavanaugh
  9. Barrett
9 justices joined the judgment.

What's next

The district court must apply the appeals court’s allocation of Rule 39(e) costs rather than reduce or deny that allocation. San Antonio, the other Texas cities, and the online travel companies can proceed under that rule.

Documents

3

Docket activity

10
  • New analysis added

    Sep 19, 2026 · Court records

  • AI analysis generated: Case Briefing

    Sep 19, 2026 · Generated

  • New analysis added

    Sep 19, 2026 · Court records

  • AI analysis generated: Impact Analysis

    Sep 19, 2026 · Generated

  • AI analysis generated: Opinion Summary

    Sep 19, 2026 · Generated

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  • AI analysis generated: Decision Record

    Sep 19, 2026 · Generated

  • Case data updated: status, opinion_date

    Jul 25, 2026 · Court records

  • Opinion added: opinion

    May 27, 2021 · Court records

  • Brief added: Petition

    Sep 10, 2020 · Court records

  • Brief added: Questions Presented

    Court records

More questions

4
What did San Antonio v. Hotels.com decide?
The Supreme Court upheld the Fifth Circuit’s ruling (affirmed it): Rule 39(e) does not let a district court change an appeals court’s cost allocation.
Who controls Rule 39(e) appellate costs?
The court of appeals controls the allocation of listed Rule 39(e) costs. The district court cannot change that allocation by reducing or denying it.
What costs were at issue in San Antonio v. Hotels.com?
Online travel companies sought more than $2.3 million in appeal costs, including premiums for an appeal bond called a supersedeas bond.
What happens next after the Supreme Court’s decision?
The district court must apply the appeals court’s allocation of Rule 39(e) costs and cannot revisit it by reducing or denying those costs.

Sources

Primary materials plus reporting. Best-effort analysis: this explainer relies on a mix of primary materials and trusted secondary sources. Official filings and opinions remain authoritative.

Checked Sep 19, 2026Methodology

Court records and filings

Reporting and analysis