Otte v. United States
419 U.S. 43 · Decided November 19, 1974 · 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
Otte v. United States was decided on November 19, 1974 unanimously (9–0). The Court affirmed the lower court's decision. Justice Harry A. Blackmun 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
- 419 U.S. 43 · 95 S. Ct. 247 · 42 L. Ed. 2d 212 · 1974 U.S. LEXIS 155
- Docket number
- 73-375
- Decided
- November 19, 1974
- Argued
- October 15, 1974
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Harry A. Blackmun
- Opinion assigned by
- Warren E. Burger
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Full case caption
Otte, Trustee in Bankruptcy v. United States et al.
SCDB identifiers: case 1974-005, docket 1974-005-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Phelps v. United States
- Mahon v. Stowers
- United States v. Moore
- Slodov v. United States
- United States v. Sotelo et Ux.
- United States v. Randall
Cases on the same legal provision: Internal Revenue Code
- United States v. American Friends Service Committee
- United States v. Bisceglia
- Commissioner of Internal Revenue v. Idaho Power Co.
- Central Tablet Manufacturing Co. v. United States
- Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co.
- Bob Jones University v. Simon
Same Term, same area (Federal Taxation)
- United States v. American Friends Service Committee
- United States v. Bisceglia
- Phelps v. United States
- Ivan Allen Co. v. United States
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