Mahon v. Stowers
416 U.S. 100 · Decided April 15, 1974 · 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
Mahon v. Stowers was decided on April 15, 1974 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. The decision was issued per curiam (an unsigned 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
- 416 U.S. 100 · 94 S. Ct. 1626 · 40 L. Ed. 2d 79 · 1974 U.S. LEXIS 123
- Docket number
- 73-1131
- Decided
- April 15, 1974
- Court era
- Burger Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- 7 U.S.C. § 181
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Full case caption
Mahon, Trustee in Bankruptcy, et al. v. Stowers et al.
SCDB identifiers: case 1973-088, docket 1973-088-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Otte v. United States
- Phelps v. United States
- United States v. Moore
- United States v. Randall
- United States v. Key
- United States v. Estate of Donnelly
Cases on the same legal provision: 7 U.S.C. § 181
Same Term, same area (Federal Taxation)
- Snow et Ux. v. Commissioner of Internal Revenue
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
- Commissioner of Internal Revenue v. National Alfalfa Dehydrating & Milling Co.
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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