United States v. City of New Britain
347 U.S. 81 · Decided February 1, 1954 · 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. City of New Britain was decided on February 1, 1954 unanimously (9–0). The Court vacated the lower court's decision. Justice Sherman Minton 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
- 347 U.S. 81 · 74 S. Ct. 367 · 98 L. Ed. 2d 520 · 1954 U.S. LEXIS 2751
- Docket number
- 92
- Decided
- February 1, 1954
- Argued
- December 1, 1953
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Vacated
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Sherman Minton
- Opinion assigned by
- Earl Warren
- 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 Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | Wrote an opinion |
| Chief Justice Earl Warren | Majority |
Full case caption
United States v. City of New Britain et al.
SCDB identifiers: case 1953-039, docket 1953-039-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Brownell v. Singer
- Central Bank v. United States
- United States v. Gilbert Associates, Inc.
- Orvis v. Brownell
- United States v. Acri
- United States v. Liverpool & London & Globe Insurance Co., Ltd.
Cases on the same legal provision: Internal Revenue Code
- United States v. Dixon
- Lober v. United States
- Watson v. Commissioner of Internal Revenue
- United States v. Carroll
- Healy v. Commissioner of Internal Revenue
- Holland et Ux. v. United States
Same Term, same area (Federal Taxation)
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