Legal Opinion
United States v. Equitable Life Assurance Soc. of United States
Supreme Court of the United States
Decided June 6, 1966No. 645PublishedCited by 149 opinions
1Opinion of the CourtJustice Clark
This writ involves the recurring problem of priority-contests between a state lien and a federal tax lien under §§ 6321 and 6322 of the Internal Revenue Code of 1954, 26 U. S. C. §§ 6321, 6322 (1964 ed.). Since 1950— United States v. Security Trust & Savings Bank, 340 U. S. 47 — we have passed upon more than a dozen cases involving some facet of the problem. In the present case the law of New Jersey provides for the allowance in a foreclosure action of an attorney’s fee fixed by statute as a certain percentage of the amount adjudged to be paid the mortgagee and taxed as costs in the action.…
2Cases cited14 opinions
- Sprague v. Ticonic National BankSupreme Court of the United States · 1939
- Trustees v. GreenoughSupreme Court of the United States · 1882
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by149 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- United States v. McCombsCourt of Appeals for the Second Circuit · 1994
- Texas Oil & Gas Corporation v. The United States of America, the Pecos County State BankCourt of Appeals for the Fifth Circuit · 1972
- UNITED STATES v. McCOMBSCourt of Appeals for the Second Circuit · 1994
- Smith v. Widman Trucking & Excavating, Inc.Court of Appeals for the Seventh Circuit · 1980
144 more not listed; retrieve them via the Exa API.