United States v. Ron Pair Enterprises, Inc.
489 U.S. 235 · Decided February 22, 1989 · 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. Ron Pair Enterprises, Inc. was decided on February 22, 1989 by a vote of 5–4. The Court reversed the lower court's decision. Justice Harry A. Blackmun 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
- 489 U.S. 235 · 109 S. Ct. 1026 · 103 L. Ed. 2d 290 · 1989 U.S. LEXIS 1041
- Docket number
- 87-1043
- Decided
- February 22, 1989
- Argued
- October 31, 1988
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 5–4
- Majority opinion
- Harry A. Blackmun
- Opinion assigned by
- William H. Rehnquist
- 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)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Dissent | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | |
| Justice Sandra Day O'Connor | Dissent | Wrote an opinion |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority |
Full case caption
United States v. Ron Pair Enterprises, Inc.
SCDB identifiers: case 1988-039, docket 1988-039-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Harry P. Begier, Jr., Etc. v. Internal Revenue Service
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- United States v. Rodgers
- United States v. Thomas R. Noland
- United States v. Reorganized Cf&i Fabricators of Utah, Inc.
- United States v. Estate of Francis J. Romani
Cases on the same legal provision: Bankruptcy Code or Bankruptcy Act
- Hoffman v. Connecticut Department of Income Maintenance
- Norwest Bank Worthington v. James R. Ahlers et Ux.
- United Savings Association of Texas v. Timbers of Inwood Forest Associates, Ltd.
- United States v. Energy Resources Co., Inc.
- Pennsylvania Department of Public Welfare v. Davenport et Ux.
- Coy R. Grogan v. Frank J. Garner, Jr.
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Clark et Ux.
- Hernandez v. Commissioner of Internal Revenue
- Colonial American Life Insurance Co. v. Commissioner of Internal Revenue
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