United States v. Randall
401 U.S. 513 · Decided March 24, 1971 · 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. Randall was decided on March 24, 1971 by a vote of 5–4. The Court affirmed the lower court's decision. Justice William O. Douglas 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
- 401 U.S. 513 · 91 S. Ct. 991 · 28 L. Ed. 2d 273 · 1971 U.S. LEXIS 133
- Docket number
- 125
- Decided
- March 24, 1971
- Argued
- February 22, 1971
- 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
- 5–4
- Majority opinion
- William O. Douglas
- Opinion assigned by
- William O. Douglas
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice William O. Douglas | Majority | Wrote an opinion |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Dissent | |
| Justice Harry A. Blackmun | Dissent | Wrote an opinion |
Full case caption
United States v. Randall, Trustee in Bankruptcy
SCDB identifiers: case 1970-064, docket 1970-064-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Key
- United States v. Estate of Donnelly
- Joint Industry Board of the Electrical Industry v. United States
- Mahon v. Stowers
- Otte v. United States
- Phelps v. United States
Cases on the same legal provision: Bankruptcy Code or Bankruptcy Act
- Perez et Ux. v. CampbellAltered precedentLaw held unconstitutional
- Lines v. Frederick
- Caplin v. Marine Midland Grace Trust Co. of New York
- Foley v. Blair & Co., Inc.
- Reading Co. v. Brown
- Protective Committee for Independent Stockholders of TMT Trailer Ferry, Inc. v. Anderson
Same Term, same area (Federal Taxation)
- United States v. Maryland Savings-Share Insurance Corp.
- Donaldson v. United States
- United States v. Mitchell
- Commissioner of Internal Revenue v. Lincoln Savings & Loan Assn.
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