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Glass City Bank v. United States, 326 U.S. 265 (1945)
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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.
Glass City Bank v. United States, 326 U.S. 265 (1945)
Glass City Bank v. United States No. 50 Argued October 15, 16, 1945 Decided November 13, 1945 326 U.S. 265
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
1. Section 3670 of the Internal Revenue Code, which provides that the amount of taxes owed the United States government by a taxpayer "shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person," and § 3671 create a continuing tax lien covering all property or rights to property owned by a tax delinquent at any time during the life of the lien, including property acquired after the lien arose. P. 267.
2. Section 3678 shows a plain intent to subject to the tax lien "property owned by the delinquent" when suit to enforce the lien is filed, rather than only that owned when the lien arose. P. 267.
146 F.2d 831 affirmed.
Certiorari, 325 U.S. 844, to review affirmance of an order granting priority to the United States over a judgment creditor whose judgment was obtained after the tax lien arose but before the property in question was acquired.
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Chicago: U.S. Supreme Court, "Syllabus," Glass City Bank v. United States, 326 U.S. 265 (1945) in 326 U.S. 265 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=SQDBLPN29GU3JV8.
MLA: U.S. Supreme Court. "Syllabus." Glass City Bank v. United States, 326 U.S. 265 (1945), in 326 U.S. 265, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=SQDBLPN29GU3JV8.
Harvard: U.S. Supreme Court, 'Syllabus' in Glass City Bank v. United States, 326 U.S. 265 (1945). cited in 1945, 326 U.S. 265. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=SQDBLPN29GU3JV8.
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