SUMMARY: The Court held that pre-petition tax payments are not preferences.
TIMELINE & FILES:
| Case File | Date | Summary | ChamberofOrigin | Access PDF |
|---|---|---|---|---|
| Sort | Sort | Sort | Sort | Sort |
| N/A | 1990.03.27 | Transcript of Oral Argument | N/A | BIRS_Transcript |
| Marshall | 1990.06.04 | Slip Copy - Syllabus, Opinion & Dissent | N/A | BIRS016 |
| Marshall | 1990.05.09 | Opinion - 1st Draft | Marshall | BIRS015 |
| Marshall | 1990.05.09 | Corr. Stevens to Marshall, Edits to Opinion | Stevens | BIRS013 |
| Marshall | 1990.05.09 | Corr. Stevens to Marshall, Request to Join | Stevens | BIRS012 |
| Marshall | 1990.05.10 | Corr. Kennedy to Marshall, Request to Join | Kennedy | BIRS010 |
| Marshall | 1990.05.10 | Corr. Brennan to Marshall, Request to Join | Brennan | BIRS009 |
| Marshall | 1990.05.14 | Corr. White to Marshall, Request to Join | White | BIRS008 |
| Marshall | 1990.05.14 | Opinion - 2nd Draft | Marshall | BIRS007 |
| Marshall | 1990.05.16 | Corr. Rehnquist to Marshall, Request to Join | Rehnquist | BIRS006 |
| Marshall | 1990.05.17 | Corr. Blackmun to Marshall, Request to Join | Blackmun | BIRS005 |
| Marshall | 1990.05.18 | Memo to Conference re Announcement of Case | Rehnquist | BIRS003 |
| Marshall | 1990.05.25 | Concurrence - 1st Draft | Scalia | BIRS002 |
| Marshall | 1990.05.17 | Corr. Scalia to Marshall, Intention to Write Concurrence | Scalia | BIRS004 |
| Marshall | 1990.06.01 | Concurrence - 2nd Draft | Scalia | BIRS001 |
| Marshall | 1990.05.25 | Corr. Clerk (Greg) to Marshall, Noting Circulation of Concurrence | Marshall | BIRS014 |
| Blackmun | Case Folder | Blackmun | BIRS017 | |
| Blackmun | 1990.06.04 | Slip Copy - Syllabus, Opinion, Dissent | N/A | BIRS018 |
| Blackmun | 1990.05.09 | Corr. Stevens to Marshall, Request to Join | Stevens | BIRS019 |
| Blackmun | 1990.05.09 | Corr. O'Connor to Marshall, Request to Join | O'Connor | BIRS020 |
| Blackmun | 1990.05.10 | Corr. Kennedy to Marshall, Request to Join | Kennedy | BIRS021 |
| Blackmun | 1990.05.10 | Corr. Brennan to Marshall, Request to Join | Brennan | BIRS022 |
| Blackmun | 1990.05.14 | Corr. White to Marshall, Request to Join | White | BIRS023 |
| Blackmun | 1990.05.16 | Corr. Rehnquist to Marshall, Request to Join | Rehnquist | BIRS024 |
| Blackmun | 1990.05.17 | Corr. Blackmun to Marshall, Request to Join | Blackmun | BIRS025 |
| Blackmun | 1990.05.14 | Opinion - 2nd Draft | Marshall | BIRS027 |
| Blackmun | 1990.03.30 | Conference Notes | Blackmun | BIRS028 |
| Blackmun | 1990.03.27 | Argument Notes | Blackmun | BIRS029 |
| Blackmun | 1990.05.25 | Concurrence - 1st Draft | Scalia | BIRS032 |
| Blackmun | 1990.03.15 | Corr. Law Student to Blackmun, Enclosing Case Review | Blackmun | BIRS033 |
| Blackmun | Pre-Argument Notes | Blackmun | BIRS030 | |
| Brennan | Case Folder | Brennan | BIRS034 | |
| Brennan | 1990.06.04 | Slip Copy - Syllabus, Opinion, Dissent | N/A | BIRS035 |
| Brennan | 1990.03.29 | Corr. Clerk to Brennan, Vote Affirm | Brennan | BIRS036 |
| Brennan | 1990.05.09 | Corr. Clerk to Brennan, Suggesting Join | Brennan | BIRS038 |
| Brennan | 1990.05.09 | Opinion - 1st Draft | Marshall | BIRS038 |
| Brennan | 1990.05.09 | Corr. Stevens to Marshall, Request to Join | Stevens | BIRS040 |
| Brennan | 1990.05.10 | Corr. Brennan to Marshall, Request to Join | Brennan | BIRS041 |
| Brennan | 1990.05.10 | Corr. Kennedy to Marshall, Request to Join | Kennedy | BIRS042 |
| Brennan | 1990.05.14 | Opinion - 2nd Draft | Marshall | BIRS043 |
| Brennan | 1990.05.14 | Corr. White to Marshall, Request to Join | White | BIRS044 |
| Brennan | 1990.05.16 | Corr. Rehnquist to Marshall, Request to Join | Rehnquist | BIRS045 |
| Brennan | 1990.05.17 | Corr. Blackmun to Marshall, Request to Join | Blackmun | BIRS046 |
| Brennan | 1990.05.17 | Corr. Scalia to Marshall, Intent to Write Concurrence | Scalia | BIRS047 |
| Blackmun | 1990.05.18 | Memo to Conference, Re Announcement of Begier v. IRS | Rehnquist | BIRS026 |
| Brennan | 1990.05.25 | Concurrence - 1st Draft | Scalia | BIRS049 |
| Brennan | 1990.06.01 | Concurrence - 2nd Draft | Scalia | BIRS050 |
| White | Case Folder | White | BIRS051 | |
| White | 1990.05.17 | Corr. Scalia to Marshall, Intent to Write Concurrence | Scalia | BIRS054 |
| White | 1990.05.17 | Corr. Blackmun to Marshall, Request to Join | Blackmun | BIRS053 |
| White | 1990.05.16 | Corr. Rehnquist to Marshall, Request to Join | Rehnquist | BIRS052 |
| White | 1990.05.18 | Memo to Conference, Re Announcement of Begier v. IRS | Rehnquist | BIRS055 |
| Brennan | 1990.05.18 | Memo to Conference, Re Announcement of Begier v. IRS | Rehnquist | BIRS048 |
| White | 1990.05.09 | Corr. Stevens to Marshall, Request to Join | Stevens | BIRS057 |
| White | 1990.05.10 | Corr. Brennan to White, Request to Join | Brennan | BIRS058 |
| White | 1990.05.10 | Corr. Kennedy to Marshall, Request to Join | Kennedy | BIRS059 |
| White | 1990.05.14 | Corr. White to Marshall, Request to Join | White | BIRS060 |
| White | 1990.06.01 | Concurrence - 2nd Draft | Scalia | BIRS061 |
| White | 1990.05.09 | Opinion - 1st Draft | Marshall | BIRS062 |
| White | 1990.05.14 | Opinion - 2nd Draft | Marshall | BIRS063 |
| White | 1990.05.25 | Concurrence - 1st Draft | Scalia | BIRS064 |
| Blackmun | 1990.01.05 | Pool Memo | O'Connor | BIRS031 |
| White | 1990.05.09 | Corr. O'Connor to Marshall, Request to Join | O'Connor | BIRS056 |
| Brennan | 1990.05.09 | Corr. O'Connor to Marshall, Request to Join | O'Connor | BIRS039 |
| Marshall | 1990.05.09 | Corr. O'Connor to Marshall, Request to Join | O'Connor | BIRS011 |
| Blackmun | 1990.05.16 | Corr. Clerk (Malcolm) to Blackmun, Recommending Join | Blackmun | BIRS065 |
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