Legal Opinion
United States v. Speers
Supreme Court of the United States
Decided January 17, 1966No. 17PublishedCited by 50 opinions
1Opinion of the CourtJustice Fortas
This case presents the question whether a federal tax lien, unrecorded as of the time of bankruptcy, is valid as against the trustee in bankruptcy.
On June 3, 1960, a District Director of Internal Revenue assessed more than $14,000 in withholding taxes and interest against the Kurtz Roofing Company. Demand for payment was made, and the taxpayer refused to pay. This gave rise to a federal tax lien.1 Notice of the lien was not filed either in the Office of the Recorder of Erie County, Ohio, where Kurtz had its principal place of business, or in the United States District Court, at least *268not…
2Cases cited20 opinions
- United States v. Aluminum Co. of AmericaCourt of Appeals for the Second Circuit · 1945
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- United States v. FisherSupreme Court of the United States · 1805
- United States v. HutchesonSupreme Court of the United States · 1941
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
15 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- In Re Spm Manufacturing CorporationCourt of Appeals for the First Circuit · 1993
- Hassett v. Revlon, Inc. (In Re O. P. M. Leasing Services, Inc.)United States Bankruptcy Court, S.D. New York · 1982
- Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- In the Matter of Resyn Corporation. Resyn Corporation v. United StatesCourt of Appeals for the Third Circuit · 1991
- United States Ex Rel. Mariana v. Piracci Construction Co.District Court, District of Columbia · 1975
45 more not listed; retrieve them via the Exa API.