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United States v. Reorganized Cf&i Fabricators of Utah, Inc.

518 U.S. 213 · Decided June 20, 1996 · 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. Reorganized Cf&i Fabricators of Utah, Inc. was decided on June 20, 1996 unanimously (9–0). The Court vacated the lower court's decision and remanded the case. Justice David H. Souter 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
518 U.S. 213 · 116 S. Ct. 2106 · 135 L. Ed. 2d 506 · 1996 U.S. LEXIS 4048
Docket number
95-325
Decided
June 20, 1996
Argued
March 25, 1996
Decision type
Opinion of the Court (orally argued)
Disposition
Vacated and remanded
Outcome for petitioner
The petitioning party received a favorable disposition
Vote
9–0 (unanimous)
Majority opinion
David H. Souter
Opinion assigned by
William H. Rehnquist
How the case arrived
Certiorari
Legal provision
Internal Revenue Code
Type of law
Federal statute
Decision direction (SCDB)
Liberal what this means

How the Justices voted

Full case caption

United States v. Reorganized Cf&i Fabricators of Utah, Inc., et al.

SCDB identifiers: case 1995-077, docket 1995-077-01.

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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