Zittman v. McGrath
341 U.S. 471 · Decided May 28, 1951 · 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
Zittman v. McGrath was decided on May 28, 1951 unanimously (8–0). The Court affirmed the lower court's decision. Justice Robert H. Jackson 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
- 341 U.S. 471 · 71 S. Ct. 846 · 95 L. Ed. 2d 1112 · 1951 U.S. LEXIS 1800
- Docket number
- 299
- Decided
- May 28, 1951
- Argued
- February 28, 1951
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Robert H. Jackson
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- Trading with the Enemy Act
- 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 | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Robert H. Jackson | Majority | Wrote an opinion |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Sherman Minton | Majority |
Did not participate: Tom C. Clark.
Full case caption
Zittman v. McGrath, Attorney General, Successor to the Alien Property Custodian
SCDB identifiers: case 1950-086, docket 1950-086-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Zittman v. McGrath
- United States v. Security Trust & Savings Bank
- Lyon v. Singer
- Nathanson v. National Labor Relations Board
- Orvis v. Brownell
- United States v. Gilbert Associates, Inc.
Cases on the same legal provision: Trading with the Enemy Act
- Guessefeldt v. McGrath
- Uebersee Finanz-Korporation, A. G. v. McGrath
- McGrath v. Manufacturers Trust Co.
- Propper v. Clark
- Silesian-American Corp. v. Clark
- Clark v. Uebersee Finanz-Korporation, A. G.
Same Term, same area (Federal Taxation)
- United States v. Security Trust & Savings Bank
- Harris v. Commissioner of Internal Revenue
- United States v. Lewis
- Zittman v. McGrath
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