United States v. Moore
423 U.S. 77 · Decided December 2, 1975 · 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. Moore was decided on December 2, 1975 unanimously (8–0). The Court reversed the lower court's decision and remanded the case. Chief Justice Warren E. Burger 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
- 423 U.S. 77 · 96 S. Ct. 310 · 46 L. Ed. 2d 219 · 1975 U.S. LEXIS 118
- Docket number
- 74-687
- Decided
- December 2, 1975
- Argued
- October 15, 1975
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Warren E. Burger
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Priority of federal fiscal claims
- Issue area
- Federal Taxation
- Legal provision
- 31 U.S.C. § 191
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | Wrote an opinion |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Full case caption
United States v. Moore et al.
SCDB identifiers: case 1975-014, docket 1975-014-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Phelps v. United States
- Otte v. United States
- Mahon v. Stowers
- Slodov v. United States
- United States v. Sotelo et Ux.
- United States v. Kimbell Foods, Inc.
Cases on the same legal provision: 31 U.S.C. § 191
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