United States v. Key
397 U.S. 322 · Decided March 30, 1970 · 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. Key was decided on March 30, 1970 unanimously (8–0). The Court reversed the lower court's decision and remanded the case. Justice Thurgood Marshall 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
- 397 U.S. 322 · 90 S. Ct. 1049 · 25 L. Ed. 2d 340 · 1970 U.S. LEXIS 102
- Docket number
- 402
- Decided
- March 30, 1970
- Argued
- January 21, 1970
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Thurgood Marshall
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- Bankruptcy Code or Bankruptcy Act
- 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 William O. Douglas | Concurrence | Wrote an opinion |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Chief Justice Warren E. Burger | Majority |
Full case caption
United States v. Key, Trustee in Bankruptcy
SCDB identifiers: case 1969-067, docket 1969-067-01.
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- Mahon v. Stowers
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Same Term, same area (Federal Taxation)
- United States v. W. M. Webb, Inc.
- United States v. Estate of Donnelly
- United States v. Davis et Ux.
- Woodward v. Commissioner of Internal Revenue
- United States v. Hilton Hotels Corp.
- Nash 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