United States v. Estate of Francis J. Romani et al.

Decided April 29, 1998. John Paul Stevens delivered the opinion of the Court.

Docket 96-1613 · 523 U.S. 517 (1998) · Cited 105 times

Holding

Section 3713(a) does not require that a federal tax claim be given preference over a judgment creditor’s perfected lien on real property.

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.

• United States v. Gilbert Associates, Inc. · 345 U.S. 361 (1953)
• United States v. Emory · 314 U.S. 423 (1941)
• United States v. Kimbell Foods, Inc. · 440 U.S. 715 (1979)
• Guarantee Title & Trust Co. v. Title Guaranty & Surety Co. · 224 U.S. 152 (1912)
• Massachusetts v. United States · 333 U.S. 611 (1948)
• Illinois Ex Rel. Gordon v. Campbell · 329 U.S. 362 (1946)
• Heckler v. Campbell · 461 U.S. 458 (1983)
• Blanchard v. Bergeron · 489 U.S. 87 (1989)
• United States v. City of New Britain · 347 U.S. 81 (1954)
• Matsushita Electric Industrial Co. v. Epstein · 516 U.S. 367 (1996)
• Conroy v. Aniskoff · 507 U.S. 511 (1993)
• United States v. Thompson/Center Arms Co. · 504 U.S. 505 (1992)
• Cook County National Bank v. United States · 107 U.S. 445 (1883)
• Price v. United States · 269 U.S. 492 (1926)
• United States v. Vermont · 377 U.S. 351 (1964)
• United States v. Hooe Et Al. · 7 U.S. 73 (1805)
• Marshall v. New York · 254 U.S. 380 (1920)
• United States v. Snyder · 149 U.S. 210 (1893)

Cited by

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

• J. E. M. Ag Supply, Inc. v. Pioneer Hi-Bred International, Inc. · 534 U.S. 124 (2001)
• Food & Drug Administration v. Brown & Williamson Tobacco Corp. · 529 U.S. 120 (2000)
• National Endowment for the Arts v. Finley · 524 U.S. 569 (1998)
• Bank of America National Trust & Savings Ass'n v. 203 North LaSalle Street Partnership · 526 U.S. 434 (1999)
• United States v. United Foods, Inc. · 533 U.S. 405 (2001)

Official text

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

Explore from here

John Paul Stevens’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (1998). 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).