Modern Data (1946 - 2017)
Legacy Data (1791 - 1945)
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Analysis Case Detail
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Analysis Specifications
Analysis Outcome
Unit of Analysis
n/a
Analysis Case Count
6 (of 8,631 possible records)
Relevant Scope
1986 - 1992
Using Data Release
SCDB_2015_01
Search Reference Code
1501-TURNCOAT-2130
Analysis
Overview
Issues
Summary
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Case
Details
Supreme Court Detail
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Case Name
UNITED STATES BY AND THROUGH INTERNAL REVENUE SERVICE v. BRUCE J. MCDERMOTT et al.
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Date Decision
March 24, 1993
Date Argument
December 07, 1992
Decision Type
opinion of the court (orally argued)
Citations
507 U.S. 447
113 S. Ct. 1526
1993 U.S. LEXIS 2400
123 L. Ed. 2d 128
Docket
91-1229
Lower Court Detail
Court in which Case Originated
Utah U.S. District Court
Court whose Decision was Reviewed
U.S. Court of Appeals, Tenth Circuit
Petitioner
United States
Respondent
taxpayer or executor of taxpayer's estate, federal only
Vote Detail
Issue/Legal Provision
(1 of 1)
FEDERAL TAXATION
Priority Of Federal Fiscal Claims: Over Those Of The States Or Private Entities
FEDERAL STATUTE
Internal Revenue Code and pre-IRC revenue acts
Vote Coalition
6 - 3
Decision Direction
Liberal
Justice Votes
voted with majority or plurality
White
Blackmun
Rehnquist
Scalia
Kennedy
Souter
dissent
Stevens
O'Connor
Thomas
Supreme Court Database Detail
SCDB ID
1992-048-01
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Modern Data (1946 - 2017)
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