United States v. Reorganized Cf&i Fabricators of Utah, Inc.
518 U.S. 213 · Decided June 20, 1996 · 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. Reorganized Cf&i Fabricators of Utah, Inc. was decided on June 20, 1996 unanimously (9–0). The Court vacated the lower court's decision and remanded the case. Justice David H. Souter 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
- 518 U.S. 213 · 116 S. Ct. 2106 · 135 L. Ed. 2d 506 · 1996 U.S. LEXIS 4048
- Docket number
- 95-325
- Decided
- June 20, 1996
- Argued
- March 25, 1996
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Vacated and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- David H. Souter
- Opinion assigned by
- William H. Rehnquist
- 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 |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | Wrote an opinion |
| Justice Clarence Thomas | Special concurrence | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
United States v. Reorganized Cf&i Fabricators of Utah, Inc., et al.
SCDB identifiers: case 1995-077, docket 1995-077-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- United States v. Thomas R. Noland
- United States v. Estate of Francis J. Romani
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- Harry P. Begier, Jr., Etc. v. Internal Revenue Service
- United States v. Ron Pair Enterprises, Inc.
- United States v. Rodgers
Cases on the same legal provision: Internal Revenue Code
- Commissioner of Internal Revenue v. Robert F. Lundy
- Kevin M. O'Gilvie and Stephanie L. O'Gilvie v. United States
- United States v. Marian Brockamp
- Commissioner of Internal Revenue v. Estate of Otis C. Hubert
- Commissioner of Internal Revenue v. Erich E. Schleier and Helen B. Schleier
- United States v. Lori Rabin Williams
Same Term, same area (Federal Taxation)
- Commissioner of Internal Revenue v. Robert F. Lundy
- United States v. Thomas R. Noland
- United States v. International Business Machines CorporationLaw held unconstitutional
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