Legal Opinion
Meyer Estate
Superior Court of Pennsylvania
Decided April 17, 1946No. Appeal, 138PublishedCited by 14 opinions
1Opinion of the Court
Opinion by
Baldrige, P. J.,
The only question for solution in this appeal is whether in the distribution of the estate of a deceased insolvent debtor, the United States has priority for unpaid income taxes over a judgment entered of record before the accrual of its tax claim. The Orphans’ Court of Allegheny County ruled in favor of the judgment creditor. The United States has appealed.
The parties agreed to a statement of facts which in substance is as follows: The debtor, Albert P. Meyer, died December 25, 1940. His personal estate ivas consumed by the widow’s exemption and the expenses of…
2Cases cited11 opinions
- United States v. FisherSupreme Court of the United States · 1805
- Hellmich v. HellmanSupreme Court of the United States · 1928
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
- New York v. MacLaySupreme Court of the United States · 1933
- Marshall v. New YorkSupreme Court of the United States · 1920
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- National Surety Corp. v. SharpeSupreme Court of North Carolina · 1952
- Petition of Gilbert AssociatesSupreme Court of New Hampshire · 1952
- Miners Sav. Bank of Pittston, Pa. v. United StatesDistrict Court, E.D. Pennsylvania · 1953
- Tildesley Coal Co. v. American Fuel Corp.West Virginia Supreme Court · 1947
- Evans v. StewartSupreme Court of Iowa · 1954
9 more not listed; retrieve them via the Exa API.