United States Department of Agriculture v. Remund
330 U.S. 539 · Decided March 17, 1947 · 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
United States Department of Agriculture v. Remund was decided on March 17, 1947 by a vote of 8–1. The Court reversed the lower court's decision. Justice Frank Murphy 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
- 330 U.S. 539 · 67 S. Ct. 891 · 91 L. Ed. 1082 · 1947 U.S. LEXIS 2526
- Docket number
- 417
- Decided
- March 17, 1947
- Argued
- February 5, 1947
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- Frank Murphy
- 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 | Majority | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice Frank Murphy | Majority | Wrote an opinion |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
United States Department of Agriculture, Emergency Crop and Feed Loans v. Remund, Administrator
SCDB identifiers: case 1946-070, docket 1946-070-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Illinois ex Rel. Gordon v. Campbell
- 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: 31 U.S.C. § 191
Same Term, same area (Federal Taxation)
- Rothensies v. Electric Storage Battery Co.
- Illinois ex Rel. Gordon v. Campbell
- 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