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New York v. Maclay, 288 U.S. 290 (1933)
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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.
New York v. Maclay, 288 U.S. 290 (1933)
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New York v. Maclay No. 374 Argued January 18, 19, 1933 Decided February 6, 1933 288 U.S. 290
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
Under R.S. § 3466, debts due by an insolvent corporation to the United States have priority over claims of a State for franchise taxes due but not liquidated, although, by the state law, such taxes are a lien in the sense that, when liquidated, they take precedence, by relation, over other intervening claims. Pp. 289-294.
59 F.2d 979 affirmed.
Certiorari, 287 U.S. 590, to review the affirmance of an order granting priority to the United States in the payment of income taxes and of a claim for damages, over the claim of the New York for franchise and gross earnings taxes, in the liquidation through a receivership of the assets of an insolvent corporation.
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Chicago: U.S. Supreme Court, "Syllabus," New York v. Maclay, 288 U.S. 290 (1933) in 288 U.S. 290 288 U.S. 291. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=SK7HULD22TPRWP6.
MLA: U.S. Supreme Court. "Syllabus." New York v. Maclay, 288 U.S. 290 (1933), in 288 U.S. 290, page 288 U.S. 291. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=SK7HULD22TPRWP6.
Harvard: U.S. Supreme Court, 'Syllabus' in New York v. Maclay, 288 U.S. 290 (1933). cited in 1933, 288 U.S. 290, pp.288 U.S. 291. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=SK7HULD22TPRWP6.
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