United States v. Vermont
377 U.S. 351 · Decided June 1, 1964 · 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. Vermont was decided on June 1, 1964 unanimously (9–0). The Court affirmed the lower court's decision. Justice Potter Stewart 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
- 377 U.S. 351 · 84 S. Ct. 1267 · 12 L. Ed. 2d 370 · 1964 U.S. LEXIS 2235
- Docket number
- 509
- Decided
- June 1, 1964
- Argued
- April 21, 1964
- 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
- 9–0 (unanimous)
- Majority opinion
- Potter Stewart
- 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)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| 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 | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority |
Full case caption
United States v. Vermont et al.
SCDB identifiers: case 1963-128, docket 1963-128-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Meyer v. United States
- United States v. Pioneer American Insurance Co.
- United States v. Buffalo Savings Bank
- United States v. Speers
- United States v. Equitable Life Assurance Society of the United States
- Nicholas v. United States
Cases on the same legal provision: Internal Revenue Code
- Jackson v. United States
- Reisman v. Caplin
- United States v. Powell
- Ryan v. United States
- United States v. Stapf
- United States v. Zacks et Ux.
Same Term, same area (Federal Taxation)
- United States v. Zacks et Ux.
- United States v. Stapf
- Meyer v. United States
- Reisman v. Caplin
- Jackson 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