United States v. Rodgers
461 U.S. 677 · Decided May 31, 1983 · 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. Rodgers was decided on May 31, 1983 by a vote of 5–4. The Court reversed the lower court's decision and remanded the case. Justice William J. Brennan Jr. 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
- 461 U.S. 677 · 103 S. Ct. 2132 · 76 L. Ed. 2d 236 · 1983 U.S. LEXIS 40
- Docket number
- 81-1476
- Decided
- May 31, 1983
- Argued
- December 6, 1982
- 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
- 5–4
- Majority opinion
- William J. Brennan Jr.
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Dissent | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Dissent | |
| Justice John Paul Stevens | Dissent | |
| Justice Sandra Day O'Connor | Dissent |
Full case caption
United States v. Rodgers et al.
SCDB identifiers: case 1982-088, docket 1982-088-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Kimbell Foods, Inc.
- Slodov v. United States
- United States v. Sotelo et Ux.
- United States v. Ron Pair Enterprises, Inc.
- Harry P. Begier, Jr., Etc. v. Internal Revenue Service
- United States v. Moore
Cases on the same legal provision: Internal Revenue Code
- Bob Jones University v. United StatesAltered precedent
- Commissioner of Internal Revenue v. Tufts
- Hillsboro National Bank v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Engle et Ux.
- Badaracco v. Commissioner of Internal Revenue
- Dickman v. Commissioner of Internal Revenue
Same Term, same area (Federal Taxation)
- Hillsboro National Bank v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Tufts
- United States v. Ptasynski
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