United States v. Gilbert Associates, Inc.
345 U.S. 361 · Decided April 6, 1953 · 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. Gilbert Associates, Inc. was decided on April 6, 1953 by a vote of 7–2. The Court reversed the lower court's decision. Justice Sherman Minton 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
- 345 U.S. 361 · 73 S. Ct. 701 · 97 L. Ed. 2d 1071 · 1953 U.S. LEXIS 2608
- Docket number
- 440
- Decided
- April 6, 1953
- Argued
- March 11, 1953
- 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
- 7–2
- Majority opinion
- Sherman Minton
- Opinion assigned by
- Fred M. Vinson
- 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 Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Dissent | |
| Justice Felix Frankfurter | Dissent | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Justice Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | Wrote an opinion |
Full case caption
United States v. Gilbert Associates, Inc.
SCDB identifiers: case 1952-077, docket 1952-077-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Orvis v. Brownell
- Central Bank v. United States
- Nathanson v. National Labor Relations Board
- United States v. City of New Britain
- Brownell v. Singer
- United States v. Acri
Cases on the same legal provision: Internal Revenue Code
- Healy v. Commissioner of Internal Revenue
- United States v. Carroll
- Watson v. Commissioner of Internal Revenue
- United States v. Lane Motor Co.
- Alison v. United States
- Arrowsmith v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Arrowsmith v. Commissioner of Internal Revenue
- Nathanson v. National Labor Relations Board
- Alison v. United States
- Orvis v. Brownell
- Healy v. Commissioner of Internal Revenue
- Watson 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