United States v. Sotelo et Ux.
436 U.S. 268 · Decided May 22, 1978 · 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. Sotelo et Ux. was decided on May 22, 1978 by a vote of 5–4. The Court reversed the lower court's decision. Justice Thurgood Marshall 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
- 436 U.S. 268 · 98 S. Ct. 1795 · 56 L. Ed. 2d 275 · 1978 U.S. LEXIS 9
- Docket number
- 76-1800
- Decided
- May 22, 1978
- Argued
- February 22, 1978
- Court era
- Burger 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
- Thurgood Marshall
- 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. | Dissent | |
| Justice Potter Stewart | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Dissent | Wrote an opinion |
| Justice John Paul Stevens | Dissent |
Full case caption
United States v. Sotelo et Ux.
SCDB identifiers: case 1977-086, docket 1977-086-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Slodov v. United States
- United States v. Kimbell Foods, Inc.
- United States v. Moore
- Phelps v. United States
- Otte v. United States
- Mahon v. Stowers
Cases on the same legal provision: Internal Revenue Code
- United States v. Lasalle National Bank
- Frank Lyon Co. v. United States
- Central Illinois Public Service Co. v. United States
- Fulman v. United States
- Commissioner of Internal Revenue v. Kowalski et Ux.
- United California Bank v. United States
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Fulman v. United States
- Central Illinois Public Service Co. v. United States
- Frank Lyon Co. v. United States
- Slodov v. United States
- Zenith Radio Corp. v. United States
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