United States v. Scovil, 348 U.S. 218 (1955)

United States v. Scovil

No. 35

Argued November 16, 1954
Decided January 10, 1955
348 U.S. 218

CERTIORARI TO THE SUPREME COURT OF SOUTH CAROLINA

Syllabus

A tax lien of the United States under § 3670 of the Internal Revenue Code held entitled to priority over a landlord’s distress lien under South Carolina law where the distress lien was obtained (but not perfected) after the federal tax lien had attached, but before notice thereof had been filed. Pp. 218-221.

(a) Section 3672 affords no protection to the holder of a distress lien such as that here involved. P. 220.

(b) Whether the distress lien was perfected at the time the lien of the United States was filed is a question of federal law. P. 220.

(c) The distress lien in this case was not perfected in the federal sense at the time the liens of the United States were filed. P. 220.

(d) The landlord in this case was not a "purchaser" within the meaning of § 3672 of the Internal Revenue Code, and the tax lien of the United States was not invalid as to him under that section. Pp. 220-221.

224 S.C. 233, 78 S.E.2d 277, reversed.