United States v. Speers
382 U.S. 266 · Decided December 13, 1965 · 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. Speers was decided on December 13, 1965 by a vote of 8–1. The Court affirmed the lower court's decision. Justice Abe Fortas 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
- 382 U.S. 266 · 86 S. Ct. 411 · 15 L. Ed. 2d 314 · 1965 U.S. LEXIS 2246
- Docket number
- 17
- Decided
- December 13, 1965
- Argued
- October 20, 1965
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–1
- Majority opinion
- Abe Fortas
- Opinion assigned by
- Earl Warren
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Abe Fortas | Majority | Wrote an opinion |
Full case caption
United States v. Speers, Trustee in Bankruptcy
SCDB identifiers: case 1965-030, docket 1965-030-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Equitable Life Assurance Society of the United States
- Nicholas v. United States
- United States v. Vermont
- Meyer v. United States
- Joint Industry Board of the Electrical Industry v. United States
- United States v. Pioneer American Insurance Co.
Cases on the same legal provision: Bankruptcy Code or Bankruptcy Act
- Katchen v. Landy
- Segal v. Rochelle
- Perry v. Commerce Loan Co.
- Securities and Exchange Commission v. American Trailer Rentals Co.
- Bank of Marin v. England
- Bruning v. United States
Same Term, same area (Federal Taxation)
- Fribourg Navigation Co., Inc. v. Commissioner of Internal Revenue
- Malat et Ux. v. Riddell
- Motorlease Corp. v. United States.
- United States v. O'Malley
- Commissioner of Internal Revenue v. Tellier et Ux.
- United States v. Catto
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