UNITED STATES v. EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES (1966)

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Seal of the Supreme Court of the United States
UNITED STATES v. EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES
Term: 1965
Important Dates
Argued: April 21, 1966
Decided: June 6, 1966
Outcome
Reversed and remanded
Vote
8-1
Majority
Hugo BlackWilliam BrennanTom ClarkAbe FortasJohn Harlan IIPotter StewartEarl WarrenByron White
Dissenting
William Douglas

UNITED STATES v. EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES is a case that was decided by the Supreme Court of the United States on June 6, 1966. The case was argued before the court on April 21, 1966.

In an 8-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the New Jersey State Trial Court.

For a full list of cases decided in the 1960s, click here. For a full list of cases decided by the Warren Court, click here.

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About the case

  • Subject matter: Federal Taxation - Priority of federal fiscal claims: over those of the states or private entities
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: Creditor, including institution appearing as such; e.g., a finance company
  • Respondent state: Unknown
  • Citation: 384 U.S. 323
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Earl Warren
  • Who wrote the majority opinion: Tom Clark

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

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Footnotes