United States v. Union Central Life Insurance Co.
368 U.S. 291 · Decided December 18, 1961 · 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. Union Central Life Insurance Co. was decided on December 18, 1961 by a vote of 8–1. The Court reversed the lower court's decision and remanded the case. Justice Hugo L. Black 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
- 368 U.S. 291 · 82 S. Ct. 349 · 7 L. Ed. 2d 294 · 1961 U.S. LEXIS 2088
- Docket number
- 52
- Decided
- December 18, 1961
- Argued
- November 7, 1961
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- Hugo L. Black
- 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 | Wrote an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | |
| Justice Potter Stewart | Majority |
Full case caption
United States v. Union Central Life Insurance Co.
SCDB identifiers: case 1961-014, docket 1961-014-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Small Business Administration v. McClellan
- United States v. Buffalo Savings Bank
- United States v. John Hancock Mutual Life Insurance Co.
- United States v. Hougham
- United States v. Pioneer American Insurance Co.
- Aquilino v. United States
Cases on the same legal provision: Internal Revenue Code
- Turnbow et Ux. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Bilder
- Hanover Bank v. Commissioner of Internal Revenue
- Enochs v. Williams Packing & Navigation Co., Inc.
- United States v. Davis
- American Automobile Association v. United States
Same Term, same area (Federal Taxation)
- Turnbow et Ux. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Bilder
- Hanover Bank v. Commissioner of Internal Revenue
- Enochs v. Williams Packing & Navigation Co., Inc.
- United States v. Davis
- Rudolph et Ux. 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