United States v. Brosnan
363 U.S. 237 · Decided June 13, 1960 · 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
United States v. Brosnan was decided on June 13, 1960 by a vote of 5–4. The Court affirmed the lower court's decision. Justice John M. Harlan II 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
- 363 U.S. 237 · 80 S. Ct. 1108 · 4 L. Ed. 2d 1192 · 1960 U.S. LEXIS 1997
- Docket number
- 137
- Decided
- June 13, 1960
- Argued
- March 21, 1960
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 5–4
- Majority opinion
- John M. Harlan II
- Opinion assigned by
- William O. Douglas
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- 26 U.S.C. § 7424
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice Felix Frankfurter | Dissent | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Dissent | Wrote an opinion |
| Chief Justice Earl Warren | Dissent | |
| Justice John M. Harlan II | Majority | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | |
| Justice Potter Stewart | Majority |
Full case caption
United States v. Brosnan et al.
SCDB identifiers: case 1959-097, docket 1959-097-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Aquilino v. United States
- United States v. Durham Lumber Co.
- United States v. John Hancock Mutual Life Insurance Co.
- United States v. Hougham
- Small Business Administration v. McClellan
- United States v. Union Central Life Insurance Co.
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Acker
- United States v. Price
- Flora v. United States
- United States v. Manufacturers National Bank of Detroit
- Commissioner of Internal Revenue v. Duberstein et Ux.
- United States v. Kaiser
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