United States by and Through Internal Revenue Service v. Bruce J. McDermott

507 U.S. 447 · Decided March 24, 1993 · Supreme Court of the United States

At a glance

United States by and Through Internal Revenue Service v. Bruce J. McDermott was decided on March 24, 1993 by a vote of 6–3. The Court reversed the lower court's decision and remanded the case. Justice Antonin Scalia 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

United States by and Through Internal Revenue Service v. Bruce J. McDermott et al.

SCDB identifiers: case 1992-048, docket 1992-048-01.

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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