Legal Opinion
Jones v. Mustard
Superior Court of Delaware
Decided December 1, 1954No. 395, Civil Action, 1952PublishedCited by 9 opinions
1Opinion of the Court
Layton, J.:
The United States takes the position that its liens for taxes have priority by virtue of Sec. 3670, Title 26 U. S. C. which, insofar as pertinent reads:
“If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person. 53 Stat. 448.”
Sec.-3672 goes on to provide that such lien…
2Cases cited3 opinions
- 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
- In re HoopesSuperior Court of Delaware · 1939
3Cited by9 opinions
- Golden v. State of CaliforniaCalifornia Court of Appeal · 1955
- Tusso v. SmithSupreme Court of Delaware · 1960
- 0. 24148. 0.23831 & 0.12277 Acres of Land in Christina Hundred v. State Ex Rel. Gordon SmithSupreme Court of Delaware · 1958
- State Ex Rel. State Highway Department v. 14.69 Acres of LandSupreme Court of Delaware · 1967
- Tusso v. SmithCourt of Chancery of Delaware · 1960
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