Legal Opinion
United States v. Vermont
Supreme Court of the United States
Decided June 1, 1964No. 509PublishedCited by 161 opinions
1Opinion of the CourtJustice Stewart
This case involves a conflict between two liens upon the property of a solvent Vermont taxpayer — a federal tax lien arising under the provisions of 26 U. S. C. §§ 6321 and 6322 1 and an antecedent state tax lien based on a Vermont law worded in terms virtually identical to the provisions of those federal statutes.
On October 21, 1958, the State of Vermont made an assessment and demand on Cutting & Trimming, Inc., for withheld state income taxes of $1,628.15. The applicable Vermont statute, modeled on the comparable federal enactments, provides that if an employer required to withhold a tax…
2Cases cited20 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- 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. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
15 more not listed; retrieve them via the Exa API.
3Cited by161 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
- United States v. Estate of RomaniSupreme Court of the United States · 1998
- Texas Oil & Gas Corporation v. The United States of America, the Pecos County State BankCourt of Appeals for the Fifth Circuit · 1972
- Fox-Greenwald Sheet Metal Co., Inc. v. Markowitz Bros., Inc., Continental Casualty Co., Blake Construction Co., Inc., United States of AmericaCourt of Appeals for the D.C. Circuit · 1971
156 more not listed; retrieve them via the Exa API.