United States v. Estate of Donnelly
397 U.S. 286 · Decided March 23, 1970 · 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. Estate of Donnelly was decided on March 23, 1970 by a vote of 5–3. The Court reversed the lower court's decision. Justice Thurgood Marshall 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
- 397 U.S. 286 · 90 S. Ct. 1033 · 25 L. Ed. 2d 312 · 1970 U.S. LEXIS 59
- Docket number
- 104
- Decided
- March 23, 1970
- Argued
- January 12, 1970
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 5–3
- Majority opinion
- Thurgood Marshall
- 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 Hugo L. Black | Majority | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice John M. Harlan II | Special concurrence | Wrote an opinion |
| Justice William J. Brennan Jr. | Dissent | |
| Justice Potter Stewart | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Chief Justice Warren E. Burger | Majority |
Full case caption
United States v. Estate of Donnelly et al.
SCDB identifiers: case 1969-064, docket 1969-064-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Key
- United States v. Randall
- Joint Industry Board of the Electrical Industry v. United States
- Nicholas v. United States
- United States v. Equitable Life Assurance Society of the United States
- Mahon v. Stowers
Cases on the same legal provision: Internal Revenue Code
- United States v. Davis et Ux.
- Woodward v. Commissioner of Internal Revenue
- United States v. Hilton Hotels Corp.
- Nash v. United States
- United States v. Maryland Savings-Share Insurance Corp.
- United States v. Estate of Grace
Same Term, same area (Federal Taxation)
- United States v. W. M. Webb, Inc.
- United States v. Davis et Ux.
- United States v. Key
- Woodward v. Commissioner of Internal Revenue
- United States v. Hilton Hotels Corp.
- Nash 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