Michigan v. United States, 317 U.S. 338 (1943)

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Michigan v. United States


No. 214


Argued December 9, 10, 1942
Decided January 4, 1943
317 U.S. 338

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SIXTH CIRCUIT

Syllabus

A federal tax lien on private real estate, securing a federal estate tax, takes precedence over later liens securing state taxes. P. 340.

127 F.2d 64 affirmed.

Certiorari, post, p. 607, to review a judgment affirming a judgment of the District Court, 41 F.Supp. 41, enforcing a federal estate tax lien.