United States v. Estate of Francis J. Romani
523 U.S. 517 · Decided April 29, 1998 · 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. Estate of Francis J. Romani was decided on April 29, 1998 unanimously (9–0). The Court affirmed the lower court's decision. Justice John Paul Stevens 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
- 523 U.S. 517 · 118 S. Ct. 1478 · 140 L. Ed. 2d 710 · 1998 U.S. LEXIS 2965
- Docket number
- 96-1613
- Decided
- April 29, 1998
- Argued
- January 12, 1998
- Court era
- Rehnquist 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
- John Paul Stevens
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- 31 U.S.C. § 3713
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Special concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
United States v. Estate of Francis J. Romani et al.
SCDB identifiers: case 1997-058, docket 1997-058-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Reorganized Cf&i Fabricators of Utah, Inc.
- United States v. Thomas R. Noland
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- Harry P. Begier, Jr., Etc. v. Internal Revenue Service
- United States v. Ron Pair Enterprises, Inc.
- Lynwood D. Hall v. United States
Same Term, same area (Federal Taxation)
- United States v. United States Shoe CorporationLaw held unconstitutional
- Atlantic Mutual Insurance Company 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