Legal Opinion
United States v. Kaufman
Supreme Court of the United States
Decided March 2, 1925No. 515 and 516PublishedCited by 41 opinions
1Opinion of the CourtJustice Sanford
delivered, the opinion of the Court.
These two cases were heard together in the Circuit Court of Appeals. They involve a single question relating to 'the extent of the priority of the United States in the collection of taxes in bankruptcy proceedings.
In 1921, on an involuntary petition filed in the Southern District of New York, Finkelstein Brothers, a partnership, and the individual partners thereof, weré adjudged . bankrupts. In 1923 the Collector of Internal Revenue filed proof of claim for an income tax assessed against Abraham Finkelstein, one of the partners, for the year 1919. ■ It is…
2Cases cited10 opinions
- Lewis v. United StatesSupreme Court of the United States · 1876
- Francis v. McNealSupreme Court of the United States · 1913
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- United States v. HerronSupreme Court of the United States · 1874
- Schall v. CamorsSupreme Court of the United States · 1920
5 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978
- Adler v. NicholasCourt of Appeals for the Tenth Circuit · 1948
- Jennings v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Helvering v. WalbridgeCourt of Appeals for the Second Circuit · 1934
- In the Matter of Leopold Ackerman Ii, and Wilma Franco Ackerman, Bankrupts. Lou Silverstein v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1970
36 more not listed; retrieve them via the Exa API.