Legal Opinion
Massachusetts v. United States
Supreme Court of the United States
Decided April 19, 1948No. 157PublishedCited by 189 opinions
1Opinion of the CourtJustice Rutledge
This case is for all practical purposes a renewal of the litigation recently here in Illinois v. United States, 328 U. S. 8, and the companion case of Illinois v. Campbell, 329 U. S. 362. The former unanimously held that the United States has priority, by virtue of Rev. Stat. § 3466, 31 U. S. C. § 191, for payment from an insolvent debtor’s estate of federal insurance contribution taxes under Title 8 *613and unemployment compensation taxes under Title 9 of the Social Security Act, 49 Stat. 620, as against a state’s claim for unemployment compensation taxes imposed by its statute conforming to the…
2Cases cited33 opinions
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- United States v. State Bank of NCSupreme Court of the United States · 1832
- Conard v. Atlantic Ins. Co. of NYSupreme Court of the United States · 1828
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3Cited by189 opinions
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