Legal Opinion
Illinois Ex Rel. Gordon v. United States
Supreme Court of the United States
Decided April 22, 1946No. 749PublishedCited by 36 opinions
1Opinion of the CourtJustice Black
In this case the Supreme Court of Illinois held that certain tax claims of the Federal Government against an insolvent taxpayer must be satisfied in full before the State of Illinois can recover amounts due as taxes under its Unemployment Compensation Act. 391 Ill. 29, 62 N. E. 2d 537. This decision is substantially in conflict with that of the Supreme Court of Rhode Island in Rivard v. Bijou Furniture Co., 67 R. I. 251, 21 A. 2d 563, 68 R. I. 358, 27 A. 2d 853, and we granted certiorari to resolve this conflict.
The claim of the United States is for federal unemployment compensation taxes…
2Cases cited7 opinions
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
- Cook County National Bank v. United StatesSupreme Court of the United States · 1883
- United States v. EmorySupreme Court of the United States · 1941
- United States v. Guaranty Trust Co. of NYSupreme Court of the United States · 1930
- People Ex Rel. Murphy v. Chicago Waste & Textile Co.Illinois Supreme Court · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Massachusetts v. United StatesSupreme Court of the United States · 1948
- Illinois Ex Rel. Gordon v. CampbellSupreme Court of the United States · 1946
- Small Business Administration v. McClellanSupreme Court of the United States · 1960
- W. T. Jones and Company, Incorporated, and Noland Company, Inc., and Marvin Moseley v. Foodco Realty, Inc., and United States of AmericaCourt of Appeals for the Fourth Circuit · 1963
- United States v. FogartyCourt of Appeals for the Eighth Circuit · 1947
31 more not listed; retrieve them via the Exa API.