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United States v. Liverpool & London Ins. Co., Ltd., 348 U.S. 215 (1955)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Liverpool & London Ins. Co., Ltd., 348 U.S. 215 (1955)
United States v. Liverpool & London Ins. Co., Ltd. No. 34 Argued November 16, 1954 Decided January 10, 1955 348 U.S. 215
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
1. Tax liens of the United States are entitled to priority over a Texas garnishment lien where the federal tax liens were recorded subsequent to the date of the garnishment lien, but prior to the date the garnisher obtained judgment. United States v. Acri, ante, p. 211; United States v. Security Trust Co., 340 U.S. 47. Pp. 215-217.
2. The garnishment lien in this case not being prior to the federal tax liens, attorney’s fees allowed to the garnishee under Texas law were not prior to the federal tax liens, and authorization of their payment prior to the federal tax liens was error. P. 217. 209 F.2d 684 reversed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Liverpool & London Ins. Co., Ltd., 348 U.S. 215 (1955) in 348 U.S. 215 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=2VDGZ9F6GDV3CIU.
MLA: U.S. Supreme Court. "Syllabus." United States v. Liverpool & London Ins. Co., Ltd., 348 U.S. 215 (1955), in 348 U.S. 215, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2VDGZ9F6GDV3CIU.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Liverpool & London Ins. Co., Ltd., 348 U.S. 215 (1955). cited in 1955, 348 U.S. 215. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=2VDGZ9F6GDV3CIU.
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