Harry P. Begier, Jr., Etc. v. Internal Revenue Service

Decided June 4, 1990. Thurgood Marshall delivered the opinion of the Court.

Docket 89-393 · 496 U.S. 53 (1990) · Cited 701 times

Holding

AIA's trust-fund tax payments from its general accounts were transfers of property held in trust and therefore cannot be avoided as preferences.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 9–0.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Slodov v. United States · 436 U.S. 238 (1978)
• United States v. Whiting Pools, Inc. · 462 U.S. 198 (1983)
• Commodity Futures Trading Commission v. Weintraub · 471 U.S. 343 (1985)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Central Virginia Community College v. Katz · 546 U.S. 356 (2006)
• United States v. Nordic Village, Inc. · 503 U.S. 30 (1992)
• Raymond B. Yates, MD, PC Profit Sharing Plan v. Hendon · 541 U.S. 1 (2004)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (1990). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).