Legal Opinion
United States Ex Rel. Internal Revenue Service v. McDermott
Supreme Court of the United States
Decided March 24, 1993No. 91-1229PublishedCited by 205 opinions
1Opinion of the Court
Justice Sc alia
delivered the opinion of the Court.
We granted certiorari to resolve the competing priorities of a federal tax lien and a private creditor’s judgment lien as to a delinquent taxpayer’s after-acquired real property.
I
On December 9, 1986, the United States assessed Mr. and Mrs. McDermott for unpaid federal taxes due for the tax years 1977 through 1981. Upon that assessment, the law created a lien in favor of the United States on all real and personal property belonging to the McDermotts, 26 U. S. C. §§6321 and 6322, including after-acquired property, Glass City Bank v. United…
2Cases cited7 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. VermontSupreme Court of the United States · 1964
- United States v. SnyderSupreme Court of the United States · 1893
2 more not listed; retrieve them via the Exa API.
3Cited by205 opinions
- Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
- Hussain v. Boston Old Colony InsuranceCourt of Appeals for the Fifth Circuit · 2002
- Roger Schlossberg, Trustee-Appellant v. Jean Barney, Debtor-AppelleeCourt of Appeals for the Fourth Circuit · 2004
- Haas v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- Progressive Consumers Federal Credit Union v. United StatesCourt of Appeals for the First Circuit · 1996
200 more not listed; retrieve them via the Exa API.