Small Business Administration v. McClellan

364 U.S. 446 · Decided December 5, 1960 · Supreme Court of the United States

At a glance

Small Business Administration v. McClellan was decided on December 5, 1960 by a vote of 8–1. The Court reversed the lower court's decision and remanded the case. Justice Hugo L. Black 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

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Small Business Administration v. McClellan, Trustee

SCDB identifiers: case 1960-015, docket 1960-015-01.

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Other cases on “Priority of federal fiscal claims”

• United States v. John Hancock Mutual Life Insurance Co.
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  364 U.S. 310Decided November 7, 19607–2Hugo L. Black
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Cases on the same legal provision: Bankruptcy Code or Bankruptcy Act

• Lewis v. Manufacturers National Bank of Detroit
  364 U.S. 603Decided January 9, 19619–0William O. Douglas
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  369 U.S. 38Decided March 5, 19627–2Hugo L. Black
• United States v. Embassy Restaurant, Inc.
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  372 U.S. 633Decided April 15, 19637–2William J. Brennan Jr.
• Bruning v. United States
  376 U.S. 358Decided March 23, 19649–0Earl Warren
• Securities and Exchange Commission v. American Trailer Rentals Co.
  379 U.S. 594Decided January 18, 19659–0Arthur J. Goldberg

Same Term, same area (Federal Taxation)

• Dayton Rubber Co. v. Cordovan Associates, Inc.
  364 U.S. 299Decided October 24, 19608–1Per curiam
• United States v. John Hancock Mutual Life Insurance Co.
  364 U.S. 301Decided November 7, 19609–0Earl Warren
• United States v. Hougham
  364 U.S. 310Decided November 7, 19607–2Hugo L. Black
• Knetsch et Ux. v. United States
  364 U.S. 361Decided November 14, 19606–3William J. Brennan Jr.
• Meyer v. United States
  364 U.S. 410Decided November 21, 19606–3Charles E. Whittaker
• Bulova Watch Co., Inc. v. United States
  365 U.S. 753Decided April 17, 19618–1Charles E. Whittaker

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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