United States v. Scovil
348 U.S. 218 · Decided January 10, 1955 · 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. Scovil was decided on January 10, 1955 unanimously (8–0). The Court reversed the lower court's decision. Justice Sherman Minton 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
- 348 U.S. 218 · 75 S. Ct. 244 · 99 L. Ed. 2d 271 · 1955 U.S. LEXIS 1515
- Docket number
- 35
- Decided
- January 10, 1955
- Argued
- November 16, 1954
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Sherman Minton
- Opinion assigned by
- Earl Warren
- 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 Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | Wrote an opinion |
| Chief Justice Earl Warren | Majority |
Full case caption
United States v. Scovil et al.
SCDB identifiers: case 1954-025, docket 1954-025-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Acri
- United States v. Liverpool & London & Globe Insurance Co., Ltd.
- Brownell v. Singer
- United States v. City of New Britain
- Central Bank v. United States
- United States v. Gilbert Associates, Inc.
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Koppers Company, Inc.
- Holland et Ux. v. United States
- Friedberg v. United States
- Smith v. United States
- United States v. Calderon
Same Term, same area (Federal Taxation)
- United States v. Calderon
- Commissioner of Internal Revenue v. Estate of Sternberger
- United States v. Acri
- United States v. Liverpool & London & Globe Insurance Co., Ltd.
- United States v. Koppers Company, Inc.
- Marcelle v. Estate of Lupia
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