United States v. Security Trust & Savings Bank
340 U.S. 47 · Decided November 13, 1950 · 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. Security Trust & Savings Bank was decided on November 13, 1950 unanimously (9–0). The Court reversed 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
- 340 U.S. 47 · 71 S. Ct. 111 · 95 L. Ed. 2d 53 · 1950 U.S. LEXIS 2501
- Docket number
- 10
- Decided
- November 13, 1950
- Argued
- October 16, 1950
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Sherman Minton
- Opinion assigned by
- Fred M. Vinson
- 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 | Special concurrence | Wrote an opinion |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | Wrote an opinion |
Full case caption
United States v. Security Trust & Savings Bank, Executor, et al.
SCDB identifiers: case 1950-006, docket 1950-006-01.
Related decisions
Other cases on “Priority of federal fiscal claims”
- Lyon v. Singer
- Zittman v. McGrath
- Zittman v. McGrath
- Goggin v. Division of Labor Law Enforcement of California
- Nathanson v. National Labor Relations Board
- Orvis v. Brownell
Cases on the same legal provision: Internal Revenue Code
- United States v. Sanchez
- Harris v. Commissioner of Internal Revenue
- United States v. Lewis
- Commissioner of Internal Revenue v. Korell
- Brown Shoe Co., Inc. v. Commissioner of Internal Revenue
- United States v. Benedict
Same Term, same area (Federal Taxation)
- Harris v. Commissioner of Internal Revenue
- United States v. Lewis
- Zittman v. McGrath
- Zittman v. McGrath
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