United States v. Kimbell Foods, Inc.
440 U.S. 715 · Decided April 2, 1979 · 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. Kimbell Foods, Inc. was decided on April 2, 1979 unanimously (9–0). The Court affirmed the lower court's decision. 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
- 440 U.S. 715 · 99 S. Ct. 1448 · 59 L. Ed. 2d 711 · 1979 U.S. LEXIS 30
- Docket number
- 77-1359
- Decided
- April 2, 1979
- Argued
- January 8, 1979
- Court era
- Burger 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
- Thurgood Marshall
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| 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 | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority |
Full case caption
United States v. Kimbell Foods, Inc., et al.
SCDB identifiers: case 1978-068, docket 1978-068-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Slodov v. United States
- United States v. Sotelo et Ux.
- United States v. Moore
- Phelps v. United States
- United States v. Rodgers
- Otte v. United States
Same Term, same area (Federal Taxation)
- United California Bank v. United States
- Thor Power Tool Co. v. Commissioner of Internal Revenue
- National Muffler Dealers Assn., Inc. 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