Phelps v. United States
421 U.S. 330 · Decided May 19, 1975 · 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
Phelps v. United States was decided on May 19, 1975 unanimously (9–0). The Court affirmed the lower court's decision. Justice William J. Brennan Jr. 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
- 421 U.S. 330 · 95 S. Ct. 1728 · 44 L. Ed. 2d 201 · 1975 U.S. LEXIS 12
- Docket number
- 74-121
- Decided
- May 19, 1975
- Argued
- April 16, 1975
- Court era
- Burger 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
- William J. Brennan Jr.
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Majority | |
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
| 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
Phelps, Receiver in Bankruptcy v. United States
SCDB identifiers: case 1974-094, docket 1974-094-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Otte v. United States
- United States v. Moore
- Mahon v. Stowers
- Slodov v. United States
- United States v. Sotelo et Ux.
- United States v. Kimbell Foods, Inc.
Cases on the same legal provision: Internal Revenue Code
- Ivan Allen Co. v. United States
- United States v. Bisceglia
- United States v. American Friends Service Committee
- Laing v. United States
- Commissioner of Internal Revenue v. Shapiro et Ux.
- Commissioner of Internal Revenue v. Idaho Power Co.
Same Term, same area (Federal Taxation)
- United States v. American Friends Service Committee
- Otte v. United States
- United States v. Bisceglia
- Ivan Allen Co. v. United States
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