HARRY P. BEGIER, JR., ETC. v. INTERNAL REVENUE SERVICE (1990) - Ballotpedia

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HARRY P. BEGIER, JR., ETC. v. INTERNAL REVENUE SERVICE

Term: 1989
Important Dates
Argued: March 27, 1990
Decided: June 4, 1990
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Harry Blackmun • William Brennan • Anthony Kennedy • Thurgood Marshall • Sandra Day O'Connor • William Rehnquist • John Paul Stevens • Byron White
Concurring
Antonin Scalia

HARRY P. BEGIER, JR., ETC. v. INTERNAL REVENUE SERVICE is a case that was decided by the Supreme Court of the United States on June 4, 1990. The case was argued before the court on March 27, 1990.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Pennsylvania Eastern U.S. District Court.

For a full list of cases decided in the 1980s, click here. For a full list of cases decided by the Rehnquist Court, click here.

About the case

Subject matter: Federal Taxation - Priority of federal fiscal claims: over those of the states or private entities
Petitioner: Bankrupt person or business, or business in reorganization
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 496 U.S. 53
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: William Rehnquist
Who wrote the majority opinion: Thurgood Marshall

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.

See also

External links

The Supreme Court Database

Footnotes

↑ Harold J. Spaeth, Lee Epstein, et al., "2023 Supreme Court Database, Version 2023 Release 1 and SCDB Legacy 07," accessed March 21, 2024

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