Legal Opinion
The River Queen
District Court, E.D. Virginia
Decided March 6, 1925No. 4276-4278PublishedCited by 6 opinions
1Opinion of the Court
GRONER, District Judge.
Section 3186, R. S. (Comp. St. § 5908), provides as follows:
“If any person liable to» pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the assessment list was received 'by the collector, except when otherwise provided, until paid, with the interest, penalties,” etc. “Provided, however, That sueh lien shall not be valid as against any mortgagee, purchaser, or judgment creditor until notice of sueh lien shall be filed by the collector in the office of the clerk of the District Court…
2Cases cited7 opinions
- The J. E. RumbellSupreme Court of the United States · 1893
- The SirenSupreme Court of the United States · 1869
- The St. Jago De Cuba. Vinente, and OthersSupreme Court of the United States · 1824
- United States v. Pacific RailroadU.S. Circuit Court for the District of Eastern Missouri · 1880
- United States v. CurryDistrict Court, D. Maryland · 1912
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. HOME FEDERAL SAVINGS & LOAN ASS'N OF TULSASupreme Court of Oklahoma · 1966
- MacAtee, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1954
- Gulf Coast Marine Ways, Inc. v. J. R. HardeeDistrict Court, S.D. Texas · 1952
- P. C. Pfeiffer Co. v. Steamship Pacific StarDistrict Court, E.D. Virginia · 1960
- United States of America, Intervenor v. Ernest J. Flood, IntervenorCourt of Appeals for the First Circuit · 1957
1 more not listed; retrieve them via the Exa API.