Legal Opinion
United States v. Estate of Romani
Supreme Court of the United States
Decided April 29, 1998No. 96-1613PublishedCited by 102 opinions
1Opinion of the CourtJustice Stevens
The federal priority statute, 31 U. S. C. § 3713(a), provides that a claim of the United States Government “shall be paid first” when a decedent’s estate cannot pay all of its debts.1 The question presented is whether that statute requires that a federal tax claim be given preference over a judgment creditor’s perfected lien on real property even though such a preference is not authorized by the Federal Tax Lien Act of 1966, 26 U. S. C. § 6321 et seq.
I
On January 25,1985, the Court of Common Pleas of Cam-bria County, Pennsylvania, entered a judgment for $400,000 in favor of Romani Industries,…
2Cases cited27 opinions
- Heckler v. CampbellSupreme Court of the United States · 1983
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- United States v. City of New BritainSupreme Court of the United States · 1954
- Matsushita Electric Industrial Co. v. EpsteinSupreme Court of the United States · 1996
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
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3Cited by102 opinions
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- United States v. United Foods, Inc.Supreme Court of the United States · 2001
- United States v. Sonya Evette SingletonCourt of Appeals for the Tenth Circuit · 1998
- J. E. M. Ag Supply, Inc. v. Pioneer Hi-Bred International, Inc.Supreme Court of the United States · 2001
- Wallace v. Ohio Dept. of CommerceOhio Supreme Court · 2002
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