United States v. Pioneer American Insurance Co.

374 U.S. 84 · Decided June 10, 1963 · Supreme Court of the United States

At a glance

United States v. Pioneer American Insurance Co. was decided on June 10, 1963 by a vote of 8–1. The Court reversed the lower court's decision and remanded the case. Justice Byron R. White 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

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

United States v. Pioneer American Insurance Co. et al.

SCDB identifiers: case 1962-143, docket 1962-143-01.

Related decisions

Other cases on “Priority of federal fiscal claims”

• United States v. Buffalo Savings Bank
  371 U.S. 228Decided January 7, 19638–1Per curiam
• Meyer v. United States
  375 U.S. 233Decided December 16, 19636–3Tom C. Clark
• United States v. Vermont
  377 U.S. 351Decided June 1, 19649–0Potter Stewart
• United States v. Union Central Life Insurance Co.
  368 U.S. 291Decided December 18, 19618–1Hugo L. Black
• Small Business Administration v. McClellan
  364 U.S. 446Decided December 5, 19608–1Hugo L. Black
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  382 U.S. 266Decided December 13, 19658–1Abe Fortas

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Cases on the same legal provision: Internal Revenue Code

• Braunstein v. Commissioner of Internal Revenue
  374 U.S. 65Decided June 10, 19638–1John M. Harlan II
• Whipple et Ux. v. Commissioner of Internal Revenue
  373 U.S. 193Decided May 13, 19638–1Byron R. White
• United States v. Gilmore et Ux.
  372 U.S. 39Decided February 18, 19637–2John M. Harlan II
• United States v. Patrick
  372 U.S. 53Decided February 18, 19637–2John M. Harlan II
• Schlude et Ux. v. Commissioner of Internal Revenue
  372 U.S. 128Decided February 18, 19635–4Byron R. White
• Riddell v. Monolith Portland Cement Co.
  371 U.S. 537Decided January 14, 19638–0Per curiam

Same Term, same area (Federal Taxation)

• United States v. Buffalo Savings Bank
  371 U.S. 228Decided January 7, 19638–1Per curiam
• Riddell v. Monolith Portland Cement Co.
  371 U.S. 537Decided January 14, 19638–0Per curiam
• United States v. Gilmore et Ux.
  372 U.S. 39Decided February 18, 19637–2John M. Harlan II
• United States v. Patrick
  372 U.S. 53Decided February 18, 19637–2John M. Harlan II
• Schlude et Ux. v. Commissioner of Internal Revenue
  372 U.S. 128Decided February 18, 19635–4Byron R. White
• Maximov v. United States
  373 U.S. 49Decided April 29, 19639–0Arthur J. Goldberg

See all

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