Legal Opinion

Michigan v. United States

Supreme Court of the United States

Decided February 8, 1943No. 214PublishedCited by 78 opinions

1Opinion of the CourtChief Justice Stone

This is a companion case to Detroit Bank v. United States, ante, p. 329. It involves the lien for estate taxes asserted by the Government and considered in our opinion in that case.

Petitioners, the City of Detroit, the County of Wayne, and the State of Michigan, assert liens for city, county and state taxes on the real estate in question, accruing subsequent to the federal estate tax lien. As defendants in the suit brought by the Government to foreclose the lien, they attack it on all the grounds considered and rejected in our opinion in the Detroit Bank case. They also contend that the state…

2Cases cited9 opinions

  1. New York v. MacLaySupreme Court of the United States · 1933
  2. United States v. TexasSupreme Court of the United States · 1941
  3. United States v. SnyderSupreme Court of the United States · 1893
  4. Rankin v. ScottSupreme Court of the United States · 1827
  5. County of Spokane v. United StatesSupreme Court of the United States · 1929

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3Cited by78 opinions

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. United States v. BessSupreme Court of the United States · 1958
  3. United States v. Second National Bank of North MiamiCourt of Appeals for the Second Circuit · 1974
  4. United States v. HutchersonCourt of Appeals for the Eighth Circuit · 1951
  5. 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

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