Los Angeles Police Department v. United Reporting Publishing Corporation

Decided December 7, 1999. William Hubbs Rehnquist delivered the opinion of the Court.

Docket 98-678 · 528 U.S. 32 (1999) · Cited 256 times

Holding

Drye’s disclaimer did not defeat the federal tax liens.

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 7–2.

“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.

• New York v. Ferber · 458 U.S. 747 (1982)
• Gooding v. Wilson · 405 U.S. 518 (1972)
• Broadrick v. Oklahoma · 413 U.S. 601 (1973)
• Thornhill v. Alabama · 310 U.S. 88 (1940)
• Perry v. Sindermann · 408 U.S. 593 (1972)
• Cox Broadcasting Corp. v. Cohn · 420 U.S. 469 (1975)
• Simon & Schuster, Inc. v. Members of the New York State Crime Victims Board · 502 U.S. 105 (1991)
• Greater New Orleans Broadcasting Assn., Inc. v. United States · 527 U.S. 173 (1999)
• Rubin v. Coors Brewing Co. · 514 U.S. 476 (1995)
• Central Hudson Gas & Electric Corp. v. Public Service Commission · 447 U.S. 557 (1980)
• Dombrowski v. Pfister · 380 U.S. 479 (1965)
• Police Dept. of Chicago v. Mosley · 408 U.S. 92 (1972)
• Ohralik v. Ohio State Bar Assn. · 436 U.S. 447 (1978)
• Regan v. Taxation With Representation of Washington · 461 U.S. 540 (1983)
• Board of Comm'rs, Wabaunsee Cty. v. Umbehr · 518 U.S. 668 (1996)
• Houchins v. KQED, Inc. · 438 U.S. 1 (1978)
• Regan v. Time, Inc. · 468 U.S. 641 (1984)
• Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue · 460 U.S. 575 (1983)
• National Endowment for the Arts v. Finley · 524 U.S. 569 (1998)
• Board of Airport Comm'rs of Los Angeles v. Jews for Jesus, Inc. · 482 U.S. 569 (1987)
• Arkansas Writers' Project, Inc. v. Ragland · 481 U.S. 221 (1987)
• Suitum v. Tahoe Regional Planning Agency · 520 U.S. 725 (1997)
• Shapero v. Kentucky Bar Assn. · 486 U.S. 466 (1988)

Cited by

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

• Citizens United v. Federal Election Commission · 558 U.S. 310 (2010)
• United States v. Williams · 553 U.S. 285 (2008)
• McBurney v. Young · 569 U.S. 221 (2013)
• United States v. Stevens · 559 U.S. 460 (2010)
• Santa Fe Independent School District v. Doe · 530 U.S. 290 (2000)
• United States v. Sineneng-Smith · 590 U.S. 371 (2020)

Official text

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

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William Hubbs Rehnquist’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (1999). 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).