Legal Opinion
United States v. Reese
Court of Appeals for the Seventh Circuit
Decided November 23, 1942No. 8035PublishedCited by 10 opinions
1Opinion of the Court
LINDLEY, District Judge.
This appeal presents an issue as to the respective priorities of liens for taxes of the United States and of the state of Illinois upon the property of Nelson K. Reese, bankrupt July 3, 1936, his estate being thereafter administered in the District Court. Each sovereignty sought to foreclose its lien and the causes were consolidated for hearing. The District Court assigned priority to the government’s claim for income taxes over the state’s for real estate taxes and from this adjudication the latter appeals.
The state tax is that upon the bankrupt’s real estate for the…
2Cases cited19 opinions
- United States v. FisherSupreme Court of the United States · 1805
- Lane County v. OregonSupreme Court of the United States · 1869
- Price v. United StatesSupreme Court of the United States · 1926
- New York v. MacLaySupreme Court of the United States · 1933
- United States v. OklahomaSupreme Court of the United States · 1923
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3Cited by10 opinions
- United States v. SampsellCourt of Appeals for the Ninth Circuit · 1946
- In Re Taylorcraft Aviation CorporationCourt of Appeals for the Sixth Circuit · 1948
- In Re HoldsworthDistrict Court, D. New Jersey · 1953
- Adams, County Treasurer v. O'malley, Collector of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- Brown v. General Laundry Service, Inc.Supreme Court of Connecticut · 1952
5 more not listed; retrieve them via the Exa API.