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United States v. Durham Lumber Co., 363 U.S. 522 (1960)
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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. Durham Lumber Co., 363 U.S. 522 (1960)
United States v. Durham Lumber Co. No. 23 Argued October 19, 1959 Decided June 20, 1960 363 U.S. 522
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
Syllabus
Certain general contractors were adjudicated bankrupts after having defaulted both on the payment of federal taxes and on the payment of amounts due to certain subcontractors on the construction of buildings in North Carolina. The owners of the buildings paid to the trustee in bankruptcy the amount remaining due under the contract, and it was agreed that the subcontractors could assert the same rights against the trustee as they could have asserted against the owners. Under §§ 6321 and 6322 of the Internal Revenue Code of 1954, the United States claimed priority for its tax lien on the "property and rights to property" belonging to the general contractors. The Federal Court of Appeals held that, under North Carolina law, the general contractors had no property interest in the amount due under the general construction contract, except to the extent that such amount exceeded the aggregate of all amounts due to subcontractors, and that, therefore, the Government could recover only so much of the construction price as would remain unpaid after deduction of a sum sufficient to pay the subcontractors.
Held: since the Court of Appeals is much closer to North Carolina law than is this Court, and since this Court cannot say that the Court of Appeals’ characterization of the taxpayers’ property interests under that law is clearly erroneous or unreasonable, the judgment is affirmed. Pp. 523-527.
257 F.2d 570 affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Durham Lumber Co., 363 U.S. 522 (1960) in 363 U.S. 522 363 U.S. 523. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=ZLC1ICYRKI6VADP.
MLA: U.S. Supreme Court. "Syllabus." United States v. Durham Lumber Co., 363 U.S. 522 (1960), in 363 U.S. 522, page 363 U.S. 523. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ZLC1ICYRKI6VADP.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Durham Lumber Co., 363 U.S. 522 (1960). cited in 1960, 363 U.S. 522, pp.363 U.S. 523. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=ZLC1ICYRKI6VADP.
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