United States v. Texas, 314 U.S. 480 (1941)
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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. Texas, 314 U.S. 480 (1941)
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United States v. Texas No. 44 Argued November 19, 21, 1941 Decided December 22, 1941 314 U.S. 480
CERTIORARI TO THE COURT OF CIVIL APPEALS
SECOND JUDICIAL DISTRICT, OF TEXAS
Syllabus
1. Under R.S. § 3466, in the distribution of assets of an insolvent debtor through a general receivership, an unsecured tax claim of the United States takes priority over the like claim of a State. P. 483.
2. The priority of unsecured claims of the United States under R.S. § 3466 attaches upon the taking over of the insolvent debtor’s property by a general receivership, and cannot be divested by subsequent proceedings for the perfection of liens claimed by a State. P. 486.
3. Article 7065a-7 of the Texas Civil Statutes declares that all gasoline taxes due by any distributor to the State
shall be a preferred lien, first and prior to any and all other existing liens, upon all the property of any distributor, devoted to or used in his business as a distributor . . .
Held, that the lien thus created is not a specific and perfect lien entitled to priority, despite R.S. § 3466, over a claim of the United States, but is an inchoate and general lien requiring further procedure to define and enforce it. P. 484.
138 S.W.2d 924 reversed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Texas, 314 U.S. 480 (1941) in 314 U.S. 480 314 U.S. 481. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=FXJXBN57UU7L5NS.
MLA: U.S. Supreme Court. "Syllabus." United States v. Texas, 314 U.S. 480 (1941), in 314 U.S. 480, page 314 U.S. 481. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=FXJXBN57UU7L5NS.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Texas, 314 U.S. 480 (1941). cited in 1941, 314 U.S. 480, pp.314 U.S. 481. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=FXJXBN57UU7L5NS.
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