Illinois ex Rel. Gordon v. Campbell
329 U.S. 362 · Decided December 23, 1946 · 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
Illinois ex Rel. Gordon v. Campbell was decided on December 23, 1946 by a vote of 7–2. The Court affirmed the lower court's decision. Justice Wiley B. Rutledge 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
- 329 U.S. 362 · 67 S. Ct. 340 · 91 L. Ed. 348 · 1946 U.S. LEXIS 3045
- Docket number
- 35
- Decided
- December 23, 1946
- Argued
- March 28, 1946
- Reargued
- November 19, 1946
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 7–2
- Majority opinion
- Wiley B. Rutledge
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- Bankruptcy Code or Bankruptcy Act
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Dissent | Wrote an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Dissent | |
| Justice Wiley B. Rutledge | Majority | Wrote an opinion |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Illinois ex Rel. Gordon, Director of Labor, v. Campbell, Collector of Internal Revenue
SCDB identifiers: case 1946-024, docket 1946-024-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States Department of Agriculture v. Remund
- Massachusetts v. United States
- Goggin v. Division of Labor Law Enforcement of California
- Lyon v. Singer
- United States v. Security Trust & Savings Bank
- Zittman v. McGrath
Cases on the same legal provision: Bankruptcy Code or Bankruptcy Act
- Vanston Bondholders Protective Committee v. Green
- Insurance Group Committee v. Denver & Rio Grande Western Railroad Co.
- United States National Bank v. Chase National Bank
- Williams v. Austrian
- Maggio v. Zeitz
- Comstock v. Group of Institutional Investors
Same Term, same area (Federal Taxation)
- Rothensies v. Electric Storage Battery Co.
- United States Department of Agriculture v. Remund
- United States v. Ogilvie Hardware Co., Inc.
- Crane v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Munter
- McWilliams v. Commissioner of Internal Revenue
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