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United States v. Gilbert Associates, Inc., 345 U.S. 361 (1953)
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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. Gilbert Associates, Inc., 345 U.S. 361 (1953)
United States v. Gilbert Associates, Inc. No. 440 Argued March 11, 1953 Decided April 6, 1953 345 U.S. 361
CERTIORARI TO THE SUPREME COURT OF NEW HAMPSHIRE
Syllabus
1. Under § 3672 of the Internal Revenue Code, which provides that the tax lien of the United States shall not be valid against any "judgment creditor" until the collector has filed the required notice, a New Hampshire town which had made an assessment of an ad valorem tax on certain property of a corporation was not a "judgment creditor," even though such tax assessments are, under New Hampshire law, "in the nature of a judgment." Pp. 362-365.
(a) In § 3672, Congress used the words "judgment creditor" in the usual, conventional sense of a judgment of a court of record. P. 364.
(b) The phrase "judgment creditor" does not extend to the action of taxing authorities who may be acting judicially where the end result is something "in the nature of a judgment." P. 364.
2. Where the tax lien of a town and that of the United States are both general, and the taxpayer is insolvent, the United States is entitled to priority under R.S. § 3466. Pp. 365-366.
3. Here, the town had only a general lien, because it had not divested the taxpayer of either title or possession. Pp. 365-366.
97 N.H. 411, 90 A.2d 499, reversed.
The State Supreme Court awarded priority to the claim of a town as against a claim of the United States in the estate of an insolvent corporation. 97 N.H. 411, 90 A.2d 499. This Court granted certiorari. 344 U.S. 911. Reversed, p. 366.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Gilbert Associates, Inc., 345 U.S. 361 (1953) in 345 U.S. 361 345 U.S. 362. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=5QIK8I4ZVTGNUKX.
MLA: U.S. Supreme Court. "Syllabus." United States v. Gilbert Associates, Inc., 345 U.S. 361 (1953), in 345 U.S. 361, page 345 U.S. 362. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=5QIK8I4ZVTGNUKX.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Gilbert Associates, Inc., 345 U.S. 361 (1953). cited in 1953, 345 U.S. 361, pp.345 U.S. 362. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=5QIK8I4ZVTGNUKX.
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