Oliver v. United States, 268 U.S. 1 (1925)

Name: Oliver v. United States, 268 U.S. 1 (1925) - Syllabus
Author: U.S. Supreme Court

Oliver v. United States

No. 180

Submitted March 2, 1925
Decided April 13, 1925
268 U.S. 1

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE NINTH CIRCUIT

Syllabus

Under § 64 of the Bankruptcy Act, federal and state taxes are to be paid in full before paying claims for preferred wages, unless it clearly appear that the particular tax in question has been subordinated to such claim by some relevant federal or local law. City of Richmond v. Bird, 249 U.S. 174.

290 F. 160 affirmed.

Certiorari to a judgment of the circuit court of appeals which reversed a judgment of the district court giving wages priority over taxes in a bankruptcy case. See 283 F. 351.

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Chicago: U.S. Supreme Court, "Syllabus," Oliver v. United States, 268 U.S. 1 (1925) in 268 U.S. 1 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=86UPHB5UTAEHY8S.

MLA: U.S. Supreme Court. "Syllabus." Oliver v. United States, 268 U.S. 1 (1925), in 268 U.S. 1, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=86UPHB5UTAEHY8S.

Harvard: U.S. Supreme Court, 'Syllabus' in Oliver v. United States, 268 U.S. 1 (1925). cited in 1925, 268 U.S. 1. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=86UPHB5UTAEHY8S.

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