Meyer v. United States
375 U.S. 233 · Decided December 16, 1963 · 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
Meyer v. United States was decided on December 16, 1963 by a vote of 6–3. The Court reversed the lower court's decision. Justice Tom C. Clark 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
- 375 U.S. 233 · 84 S. Ct. 318 · 11 L. Ed. 2d 293 · 1963 U.S. LEXIS 2451
- Docket number
- 61
- Decided
- December 16, 1963
- Argued
- October 24, 1963
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Tom C. Clark
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | Wrote an opinion |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | |
| Justice Byron R. White | Dissent | Wrote an opinion |
| Justice Arthur J. Goldberg | Majority |
Full case caption
Meyer v. United States
SCDB identifiers: case 1963-031, docket 1963-031-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Vermont
- United States v. Pioneer American Insurance Co.
- United States v. Buffalo Savings Bank
- United States v. Union Central Life Insurance Co.
- United States v. Speers
- United States v. Equitable Life Assurance Society of the United States
Same Term, same area (Federal Taxation)
- United States v. Zacks et Ux.
- United States v. Stapf
- Reisman v. Caplin
- Jackson v. United States
- United States v. Vermont
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