Legal Opinion
United States v. Elta Mae Christensen, Etc.
Court of Appeals for the Ninth Circuit
Decided August 3, 1959No. 16262_1PublishedCited by 23 opinions
1Opinion of the Court
ROSS, District Judge.
The Federal sovereign is not to be frustrated in the collection of its. revenue by the tax-priority laws of a half' a hundred different States. Once a Federal tax lien has been duly recorded, it. becomes senior in right to the claims of a prior mortgagee who has paid city or state taxes subsequently to the assess ment of the Federal taxes and the filing of notices of liens therefor.
The ancient maxim, “The first in time is the first in right” has, in such a case, a peculiarly salutary application.
1. Statement Of The Case.
On December 12, 1955, the appellant filed a…
2Cases cited10 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. BessSupreme Court of the United States · 1958
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- Commissioner v. SternSupreme Court of the United States · 1958
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- Seaboard Surety Company, a New York Corp., and Hansen & Rowland, Inc., a Washington Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- United States v. V. F. Bond, Audrey A. BondCourt of Appeals for the Fourth Circuit · 1960
- Frances E. Hoare, Surviving Widow of Joseph A. Hoare, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- United States v. First Federal Savings & Loan Ass'nDistrict Court of Appeal of Florida · 1963
18 more not listed; retrieve them via the Exa API.