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United States v. R. F. Ball Construction Co., Inc., 355 U.S. 587 (1958)
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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. R. F. Ball Construction Co., Inc., 355 U.S. 587 (1958)
United States v. R. F. Ball Construction Co., Inc. No. 97 Argued January 27, 1958 Decided March 3, 1958 355 U.S. 587
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
1. In the circumstance of this case, an "assignment" made by a subcontractor to his performance bond surety of all sums to become due for performance of the subcontract, as security for any indebtedness or liability thereafter incurred by the subcontractor to the surety, did not constitute the surety a "mortgagee" of those sums within the meaning of § 3672(a) of the Internal Revenue Code of 1939, as amended, providing that a federal tax lien shall not be valid as against any "mortgagee" until notice thereof has been filed by the collector.
2. In the circumstances of this case, an allowance of attorney’s fees to an interpleader, who was the debtor of the taxpayer-assignor, was not entitled to priority in the interpleaded fund as against a federal tax lien which had previously attached to the fund.
239 F. 2d 384, reversed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. R. F. Ball Construction Co., Inc., 355 U.S. 587 (1958) in 355 U.S. 587 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=APSU4724UAJYPGX.
MLA: U.S. Supreme Court. "Syllabus." United States v. R. F. Ball Construction Co., Inc., 355 U.S. 587 (1958), in 355 U.S. 587, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=APSU4724UAJYPGX.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. R. F. Ball Construction Co., Inc., 355 U.S. 587 (1958). cited in 1958, 355 U.S. 587. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=APSU4724UAJYPGX.
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