Legal Opinion
United States v. Miller
Court of Appeals of Texas
Decided January 20, 1960No. 10721PublishedCited by 4 opinions
1Opinion of the Court
HUGHES, Justice.
This suit involves the relative priority of labor liens fixed under the provisions of Art. 5486, Vernon’s Ann.Civ.St. 1 and claims (based on liens and priorities) of the United States for withholding and unemployment taxes as against the assets of an insolvent taxpayer-employer.
The material facts are undisputed. They are:
Appellees are George F. Miller and nine other persons who were employees of Capitol Coach Manufacturing Company, Inc., during most of 1958. These employees were not paid their earned wages, aggregating $1,130.29 for the months of July and August, 1958. On…
2Cases cited24 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
- United States v. Liverpool & London & Globe InsuranceSupreme Court of the United States · 1955
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3Cited by4 opinions
- The Youngstown Sheet and Tube Company v. Lucey Products CompanyCourt of Appeals for the Fifth Circuit · 1968
- Langdeau v. United StatesCourt of Appeals of Texas · 1962
- South Main State Bank v. StateCourt of Appeals of Texas · 1963
- South Main State Bank v. StateCourt of Appeals of Texas · 1963