Legal Opinion
United States v. State
Supreme Court of South Carolina
Decided May 12, 1955No. 17001PublishedCited by 4 opinions
1Opinion of the Court
Oxner, Justice.
The principal question to be decided on this appeal is whether in the distribution of the assets of an insolvent debtor in the hands of a receiver, claims of the United States for income taxes have priority over a judgment held by the Darlington County Bank & Trust Company, four *191income tax liens held by the State of South Carolina, and certain taxes owed to the County of Marlboro and the Town of Bennettsville. Also presented is a subsidiary question as to the proper method to be used in determining the value of the inchoate dower interest of the debtor’s wife.
As a result of an…
2Cases cited20 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- 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
- Illinois Ex Rel. Gordon v. CampbellSupreme Court of the United States · 1946
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3Cited by4 opinions
- Back v. Internal Revenue ServiceCourt of Special Appeals of Maryland · 1982
- Taylor v. MillSupreme Court of South Carolina · 1992
- United States v. DavisDistrict Court, E.D. Michigan · 1965
- United States v. State of ScSupreme Court of South Carolina · 1955