United States v. Buffalo Savings Bank
371 U.S. 228 · Decided January 7, 1963 · 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 v. Buffalo Savings Bank was decided on January 7, 1963 by a vote of 8–1. The Court reversed the lower court's decision and remanded the case. The decision was issued per curiam (an unsigned 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
- 371 U.S. 228 · 83 S. Ct. 314 · 9 L. Ed. 2d 283 · 1963 U.S. LEXIS 2589
- Docket number
- 96
- Decided
- January 7, 1963
- Argued
- December 3, 1962
- Court era
- Warren Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority |
Full case caption
United States v. Buffalo Savings Bank
SCDB identifiers: case 1962-024, docket 1962-024-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Pioneer American Insurance Co.
- Meyer v. United States
- United States v. Union Central Life Insurance Co.
- United States v. Vermont
- Small Business Administration v. McClellan
- United States v. John Hancock Mutual Life Insurance Co.
Same Term, same area (Federal Taxation)
- Riddell v. Monolith Portland Cement Co.
- United States v. Gilmore et Ux.
- United States v. Patrick
- Schlude et Ux. v. Commissioner of Internal Revenue
- Maximov v. United States
- Whipple et Ux. 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