Legal Opinion
Detroit Bank v. United States
Supreme Court of the United States
Decided January 4, 1943No. 156PublishedCited by 130 opinions
1Opinion of the CourtChief Justice Stone
The questions for decision are:(1) Whether the lien for federal estate taxes authorized by § 315 (a) of the Revenue Act of 1926, 44 Stat. 9, 80, attaches to the interest of the decedent in an estate by the entirety.(2) Whether the lien is required to be recorded under the provisions of R. S. § 3186, as amended, in order to give it superiority to the lien of a mortgagee who acquired his mortgage for value in good faith without knowledge of the tax lien.(3) Whether § 315 (a), so applied as to give the lien superiority over such subsequent mortgages, offends the Fifth Amendment.
The Government…
2Cases cited13 opinions
- Sunshine Anthracite Coal Co. v. AdkinsSupreme Court of the United States · 1940
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Currin v. WallaceSupreme Court of the United States · 1939
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3Cited by130 opinions
- Bolling v. SharpeSupreme Court of the United States · 1954
- Adarand Constructors, Inc. v. PenaSupreme Court of the United States · 1995
- Hirabayashi v. United StatesSupreme Court of the United States · 1943
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Marqus Stevenson v. City of Seat Pleasant, MDCourt of Appeals for the Fourth Circuit · 2014
125 more not listed; retrieve them via the Exa API.