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United States v. Union Central Life Ins. Co., 368 U.S. 291 (1961)
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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. Union Central Life Ins. Co., 368 U.S. 291 (1961)
United States v. Union Central Life Insurance Co. No. 52 Argued November 7, 1961 Decided December 18, 1961 368 U.S. 291
CERTIORARI TO THE SUPREME COURT OF MICHIGAN
Syllabus
Because a Michigan statute then required that a notice of a federal tax lien must contain a description of the land upon which the lien was claimed and it was the practice of county officials to refuse to accept for recording notices of federal tax liens not containing such descriptions, notice of a federal tax lien "upon all property" of certain delinquent taxpayers (not describing the property) was filed instead in the office of the Clerk of the Federal District Court for the judicial district in which certain real estate belonging to them was situated, as provided in § 3672(a)(2) of the Internal Revenue Code of 1939, as amended.
Held: no state law "authorized the filing of such notice in an office within the State," within the meaning of § 3672(a)(1), and the federal tax lien was valid and entitled to priority over a mortgage recorded subsequently in accordance with state law. Pp. 291-296.
361 Mich. 283, 105 N.W.2d 196, reversed.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Union Central Life Ins. Co., 368 U.S. 291 (1961) in 368 U.S. 291 Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=CA2K61TSUQ3HR9Z.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Union Central Life Ins. Co., 368 U.S. 291 (1961), in 368 U.S. 291, Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=CA2K61TSUQ3HR9Z.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Union Central Life Ins. Co., 368 U.S. 291 (1961). cited in 1961, 368 U.S. 291. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=CA2K61TSUQ3HR9Z.
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