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United States v. Randall, 401 U.S. 513 (1971)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Randall, 401 U.S. 513 (1971)
United States v. Randall No. 125 Argued February 22, 1971 Decided March 24, 1971 401 U.S. 513
CERTIORARI TO THE UNITED STATE COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
Syllabus
The debtor corporation, kept in possession of its business by court order under Chapter XI of the Bankruptcy Act, did not comply with requirements that it deposit withheld taxes in a special tax account. It was later adjudicated a bankrupt, and the United States asked the bankruptcy court to pay the amount of withheld taxes prior to payment of costs and expenses of the bankruptcy proceedings, pursuant to 26 U.S.C. § 7501(a), which provides that the amount of withheld taxes "shall be held to be a special fund in trust for the United States." The referee denied the request, and the District Court and the Court of Appeals agreed.
Held: Section 64(a)(1) of the Bankruptcy Act, which is an overriding statement of federal policy on the question of priorities, clearly provides that the first priority in payments from bankrupt estates belongs to the costs and expenses of administration incurred in the bankruptcy proceedings. Pp. 515-517.
419 F.2d 1068, affirmed.
DOUGLAS, J., delivered the opinion of the Court, in which HARLAN, BRENNAN, WHITE, and MARSHALL, JJ., joined. BLACKMUN, J., filed a dissenting opinion, in which BURGER, C.J., and BLACK and STEWART, JJ., joined, post, p. 518.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Randall, 401 U.S. 513 (1971) in 401 U.S. 513 401 U.S. 514. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=YVCH91EU547GQKL.
MLA: U.S. Supreme Court. "Syllabus." United States v. Randall, 401 U.S. 513 (1971), in 401 U.S. 513, page 401 U.S. 514. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YVCH91EU547GQKL.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Randall, 401 U.S. 513 (1971). cited in 1971, 401 U.S. 513, pp.401 U.S. 514. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=YVCH91EU547GQKL.
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