Goggin v. Division of Labor Law Enforcement of California
336 U.S. 118 · Decided January 31, 1949 · 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
Goggin v. Division of Labor Law Enforcement of California was decided on January 31, 1949 unanimously (9–0). The Court reversed the lower court's decision. Justice Harold H. Burton 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
- 336 U.S. 118 · 69 S. Ct. 469 · 93 L. Ed. 2d 543 · 1949 U.S. LEXIS 3015
- Docket number
- 35
- Decided
- January 31, 1949
- Argued
- November 15, 1948
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Harold H. Burton
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- Bankruptcy Code or Bankruptcy 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 Frank Murphy | Majority | |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Majority | |
| Justice Harold H. Burton | Majority | Wrote an opinion |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Goggin, Trustee in Bankruptcy, v. Division of Labor Law Enforcement of California
SCDB identifiers: case 1948-032, docket 1948-032-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Massachusetts v. United States
- Lyon v. Singer
- United States v. Security Trust & Savings Bank
- United States Department of Agriculture v. Remund
- Illinois ex Rel. Gordon v. Campbell
- Zittman v. McGrath
Cases on the same legal provision: Bankruptcy Code or Bankruptcy Act
- Callaway v. Benton
- Leiman v. Guttman
- City of New York v. Saper
- United States v. Knight
- Comstock v. Group of Institutional Investors
- Manufacturers Trust Co. v. Becker
Same Term, same area (Federal Taxation)
- Henslee v. Union Planters National Bank & Trust Co.
- Commissioner of Internal Revenue v. Estate of ChurchAltered precedent
- Estate of Spiegel v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Jacobson
- Wisconsin Electric Power Co. v. United States
- Commissioner of Internal Revenue v. Phipps
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