Aquilino v. United States
363 U.S. 509 · Decided June 20, 1960 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
Aquilino v. United States was decided on June 20, 1960 by a vote of 7–2. The Court vacated the lower court's decision and remanded the case. Chief Justice Earl Warren wrote the opinion of the Court. SCDB classifies its main issue as “Priority of federal fiscal claims” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 363 U.S. 509 · 80 S. Ct. 1277 · 4 L. Ed. 2d 1365 · 1960 U.S. LEXIS 1991
- Docket number
- 1
- Decided
- June 20, 1960
- Argued
- October 15, 1959
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Vacated and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Earl Warren
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | Wrote an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | Wrote an opinion |
| Justice John M. Harlan II | Dissent | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | |
| Justice Potter Stewart | Majority |
Full case caption
Aquilino et Al., Doing Business as Home Maintenance Co., et al. v. United States et al.
SCDB identifiers: case 1959-106, docket 1959-106-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Durham Lumber Co.
- United States v. Brosnan
- United States v. John Hancock Mutual Life Insurance Co.
- United States v. Hougham
- Small Business Administration v. McClellan
- United States v. Union Central Life Insurance Co.
Cases on the same legal provision: Internal Revenue Code
- Cory Corporation v. Sauber
- United States v. Manufacturers National Bank of Detroit
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
- United States v. Cannelton Sewer Pipe Co.
- Massey Motors, Inc. v. United States
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Acker
- United States v. Price
- Flora v. United States
- United States v. Manufacturers National Bank of Detroit
- United States v. Brosnan
- Commissioner of Internal Revenue v. Duberstein et Ux.
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error