Massachusetts v. United States
333 U.S. 611 · Decided April 19, 1948 · 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
Massachusetts v. United States was decided on April 19, 1948 by a vote of 5–4. 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
- 333 U.S. 611 · 68 S. Ct. 747 · 92 L. Ed. 2d 968 · 1948 U.S. LEXIS 2768
- Docket number
- 157
- Decided
- April 19, 1948
- Argued
- December 10, 1947
- 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
- 5–4
- 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
- 31 U.S.C. § 191
- Type of law
- Infrequently litigated 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 | Majority | |
| Justice Felix Frankfurter | Dissent | |
| Justice William O. Douglas | Dissent | |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Dissent | Wrote an opinion |
| Justice Wiley B. Rutledge | Majority | Wrote an opinion |
| Justice Harold H. Burton | Dissent | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Massachusetts et al. v. United States
SCDB identifiers: case 1947-065, docket 1947-065-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Goggin v. Division of Labor Law Enforcement of California
- United States Department of Agriculture v. Remund
- Illinois ex Rel. Gordon v. Campbell
- Lyon v. Singer
- United States v. Security Trust & Savings Bank
- Zittman v. McGrath
Cases on the same legal provision: 31 U.S.C. § 191
Same Term, same area (Federal Taxation)
- Jones v. Liberty Glass Co.
- Kavanagh v. Noble
- Commissioner of Internal Revenue v. South Texas Lumber Co.
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