Legal Opinion
In re the Estate of Rosenberg
New York Surrogate's Court
Decided February 20, 1970PublishedCited by 9 opinions
1Opinion of the Court
Nathan R. Sobel, S.
At issue in this accounting proceeding (which has been tried and decision rendered on related issues) is the priority to be afforded to Federal tax liens against com*13peting State-created liens. The Government has raised the issue of the “ choateness ” of the competing liens, an issue which has been before the United States Supreme Court some 30 times in the past 20 years.
Because of the trend of these decisions, it can well be said that the Supreme Court is the only as well as the ultimate arbiter of the law in this area. The court’s earlier decisions developed the choate…
2Cases cited19 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- NEVADA R. & S. CO. v. United States Dept. of Treasury IRSDistrict Court, D. Nevada · 1974
- Firemen's Fund American Insurance v. Ken-Lori Knits, Inc.District Court, E.D. New York · 1975
- Don King Productions, Inc. v. ThomasCourt of Appeals for the Second Circuit · 1991
- Don King Productions, Inc. v. ThomasCourt of Appeals for the Second Circuit · 1991
- Ellenberg v. J.M. Tull Metals (In Re McTyre Grading & Pipe, Inc.)United States Bankruptcy Court, N.D. Georgia · 1996
4 more not listed; retrieve them via the Exa API.