United States v. Thomas R. Noland
517 U.S. 535 · Decided May 13, 1996 · 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. Thomas R. Noland was decided on May 13, 1996 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice David H. Souter 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
- 517 U.S. 535 · 116 S. Ct. 1524 · 134 L. Ed. 2d 748 · 1996 U.S. LEXIS 2957
- Docket number
- 95-323
- Decided
- May 13, 1996
- Argued
- March 25, 1996
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- David H. Souter
- 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 |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | Wrote an opinion |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
United States v. Thomas R. Noland, Trustee for Debtor First Truck Lines, Inc.
SCDB identifiers: case 1995-050, docket 1995-050-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Reorganized Cf&i Fabricators of Utah, Inc.
- United States v. Estate of Francis J. Romani
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- Harry P. Begier, Jr., Etc. v. Internal Revenue Service
- United States v. Ron Pair Enterprises, Inc.
- United States v. Rodgers
Cases on the same legal provision: Bankruptcy Code or Bankruptcy Act
- William Field and Norinne Field v. Philip W. Mans
- Citizens Bank of Maryland v. David Strumpf
- Associates Commercial Corporation v. Elray Rash et Ux.
- Fidelity Financial Services, Inc. v. Richard V Fink
- Margaret Kawaauhau v. Paul W. Geiger
- Edward S. Cohen v. Hilda de La Cruz
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Robert F. Lundy
- United States v. International Business Machines CorporationLaw held unconstitutional
- United States v. Reorganized Cf&i Fabricators of Utah, Inc.
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