Priority of federal fiscal claims: Supreme Court decisions

Every U.S. Supreme Court decision from the 1946 through 2025 Terms that the Supreme Court Database classifies under the issue “Priority of federal fiscal claims,” part of the Federal Taxation area.

Legal provisions most often involved

All 50 decisions, newest first

• Lynwood D. Hall v. United States
  566 U.S. 506Decided May 14, 20125–4Sonia Sotomayor
• United States v. Estate of Francis J. Romani
  523 U.S. 517Decided April 29, 19989–0John Paul Stevens
• United States v. Reorganized Cf&i Fabricators of Utah, Inc.
  518 U.S. 213Decided June 20, 19969–0David H. Souter
• United States v. Thomas R. Noland
  517 U.S. 535Decided May 13, 19969–0David H. Souter
• United States by and Through Internal Revenue Service v. Bruce J. McDermott
  507 U.S. 447Decided March 24, 19936–3Antonin Scalia
• Harry P. Begier, Jr., Etc. v. Internal Revenue Service
  496 U.S. 53Decided June 4, 19909–0Thurgood Marshall
• United States v. Ron Pair Enterprises, Inc.
  489 U.S. 235Decided February 22, 19895–4Harry A. Blackmun
• United States v. Rodgers
  461 U.S. 677Decided May 31, 19835–4William J. Brennan Jr.
• United States v. Kimbell Foods, Inc.
  440 U.S. 715Decided April 2, 19799–0Thurgood Marshall
• Slodov v. United States
  436 U.S. 238Decided May 22, 19786–3William J. Brennan Jr.
• United States v. Sotelo et Ux.
  436 U.S. 268Decided May 22, 19785–4Thurgood Marshall
• United States v. Moore
  423 U.S. 77Decided December 2, 19758–0Warren E. Burger
• Phelps v. United States
  421 U.S. 330Decided May 19, 19759–0William J. Brennan Jr.
• Otte v. United States
  419 U.S. 43Decided November 19, 19749–0Harry A. Blackmun
• Mahon v. Stowers
  416 U.S. 100Decided April 15, 19749–0Per curiam
• United States v. Randall
  401 U.S. 513Decided March 24, 19715–4William O. Douglas
• United States v. Key
  397 U.S. 322Decided March 30, 19708–0Thurgood Marshall
• United States v. Estate of Donnelly
  397 U.S. 286Decided March 23, 19705–3Thurgood Marshall
• Joint Industry Board of the Electrical Industry v. United States
  391 U.S. 224Decided May 20, 19686–3Byron R. White
• Nicholas v. United States
  384 U.S. 678Decided June 13, 19666–3Potter Stewart
• United States v. Equitable Life Assurance Society of the United States
  384 U.S. 323Decided June 6, 19668–1Tom C. Clark
• United States v. Speers
  382 U.S. 266Decided December 13, 19658–1Abe Fortas
• United States v. Vermont
  377 U.S. 351Decided June 1, 19649–0Potter Stewart
• Meyer v. United States
  375 U.S. 233Decided December 16, 19636–3Tom C. Clark
• United States v. Pioneer American Insurance Co.
  374 U.S. 84Decided June 10, 19638–1Byron R. White
• United States v. Buffalo Savings Bank
  371 U.S. 228Decided January 7, 19638–1Per curiam
• United States v. Union Central Life Insurance Co.
  368 U.S. 291Decided December 18, 19618–1Hugo L. Black
• Small Business Administration v. McClellan
  364 U.S. 446Decided December 5, 19608–1Hugo L. Black
• United States v. John Hancock Mutual Life Insurance Co.
  364 U.S. 301Decided November 7, 19609–0Earl Warren
• United States v. Hougham
  364 U.S. 310Decided November 7, 19607–2Hugo L. Black
• Aquilino v. United States
  363 U.S. 509Decided June 20, 19607–2Earl Warren
• United States v. Durham Lumber Co.
  363 U.S. 522Decided June 20, 19607–2Earl Warren
• United States v. Brosnan
  363 U.S. 237Decided June 13, 19605–4John M. Harlan II
• United States v. Acri
  348 U.S. 211Decided January 10, 19558–0Sherman Minton
• United States v. Liverpool & London & Globe Insurance Co., Ltd.
  348 U.S. 215Decided January 10, 19558–0Sherman Minton
• United States v. Scovil
  348 U.S. 218Decided January 10, 19558–0Sherman Minton
• Brownell v. Singer
  347 U.S. 403Decided April 5, 19545–3Per curiam
• United States v. City of New Britain
  347 U.S. 81Decided February 1, 19549–0Sherman Minton
• Central Bank v. United States
  345 U.S. 639Decided June 1, 19534–3Stanley F. Reed
• United States v. Gilbert Associates, Inc.
  345 U.S. 361Decided April 6, 19537–2Sherman Minton
• Orvis v. Brownell
  345 U.S. 183Decided March 16, 19536–2Robert H. Jackson
• Nathanson v. National Labor Relations Board
  344 U.S. 25Decided November 10, 19527–2William O. Douglas
• Zittman v. McGrath
  341 U.S. 446Decided May 28, 19516–2Robert H. Jackson
• Zittman v. McGrath
  341 U.S. 471Decided May 28, 19518–0Robert H. Jackson
• United States v. Security Trust & Savings Bank
  340 U.S. 47Decided November 13, 19509–0Sherman Minton
• Lyon v. Singer
  339 U.S. 841Decided June 5, 19508–1Per curiam
• Goggin v. Division of Labor Law Enforcement of California
  336 U.S. 118Decided January 31, 19499–0Harold H. Burton
• Massachusetts v. United States
  333 U.S. 611Decided April 19, 19485–4Wiley B. Rutledge
• United States Department of Agriculture v. Remund
  330 U.S. 539Decided March 17, 19478–1Frank Murphy
• Illinois ex Rel. Gordon v. Campbell
  329 U.S. 362Decided December 23, 19467–2Wiley B. Rutledge

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