Stripe v. United States
STRIPE Et Al., RECEIVERS, v. UNITED STATES
Opinion
Mr. Justice Butler delivered the .opinion of the Court.
In this case there is presented the question whether, in the distribution of the assets of Johnson Shipyards Corporation among its creditors by receivers appointed in an equity suit, the United States under R. S. § 3466 is entitled to have its claim against the corporation for taxes first satisfied. The facts ( 300 Fed. 952 ) are in all respects similar to those in Price v. United States, ante, p. 492. The question of law involved is identical. The United States is entitled to priority.
Decree affirmed.
How later courts describe this case
Explanatory parentheticals written by citing courts — 1 in all; the most informative distinct ones are shown.
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(income tax, excess profits, and capital stock taxes)
Cited by 23 cases
View all citing references →- U.S. Supreme Court3
- U.S. Courts of Appeals4
- Federal District Courts6
- Federal Specialty Courts1
- State Highest Courts8
- State Appellate Courts1
Relies on it most ⓘ
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Most recent
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- Minnie Viles, Administratrix of the Estate of Cloyd H. Viles, Deceased Harvey Viles Inez Viles Whaley Minnie Viles v. Commissioner of Internal Revenue
- Viles v. Commissioner
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