Harry P. Begier, Jr., Etc. v. Internal Revenue Service
496 U.S. 53 · Decided June 4, 1990 · 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
Harry P. Begier, Jr., Etc. v. Internal Revenue Service was decided on June 4, 1990 unanimously (9–0). The Court affirmed the lower court's decision. Justice Thurgood Marshall 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
- 496 U.S. 53 · 110 S. Ct. 2258 · 110 L. Ed. 2d 46 · 1990 U.S. LEXIS 2925
- Docket number
- 89-393
- Decided
- June 4, 1990
- Argued
- March 27, 1990
- Court era
- Rehnquist 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
- Thurgood Marshall
- Opinion assigned by
- William H. Rehnquist
- 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 William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Special concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority |
Full case caption
Harry P. Begier, Jr., Etc. v. Internal Revenue Service
SCDB identifiers: case 1989-095, docket 1989-095-01.
Related decisions
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- United States v. Thomas R. Noland
- United States v. Reorganized Cf&i Fabricators of Utah, Inc.
- United States v. Rodgers
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Cases on the same legal provision: Bankruptcy Code or Bankruptcy Act
- United States v. Energy Resources Co., Inc.
- Pennsylvania Department of Public Welfare v. Davenport et Ux.
- Coy R. Grogan v. Frank J. Garner, Jr.
- Hoffman v. Connecticut Department of Income Maintenance
- Jeanne Farrey v. Gerald J. Sanderfoot
- Dwight H. Owen v. Helen Owen
Same Term, same area (Federal Taxation)
- United States v. Goodyear Tire & Rubber Company and Affiliates
- Commissioner of Internal Revenue v. Indianapolis Power & Light Co.
- United States v. Dalm
- United States v. Munoz-Flores
- Davis et Ux. v. United States
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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