Legal Opinion
Gower v. State Tax Commission
Oregon Supreme Court
Decided March 21, 1956PublishedCited by 4 opinions
1Opinion of the CourtLatourette, J.
The question posed is the relative priority of statutory federal and state tax liens and a mechanic’s lien. The trial court found in favor of the United States of America. The State Tax Commission of Oregon and William J. Gower, the mechanic’s lien claimant, appeal.
Plaintiff, William J. Gower, filed his complaint in the Washington county circuit court to foreclose an alleged plumber’s lien which he had theretofore and on March 10, 1952, filed against certain real property owned by Leo Elwert and Mary Elwert, his wife.
The State Tax Commission intervened claiming priority over the federal…
2Cases cited17 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Bank of Lebanon v. J & W LUMBER CO.Oregon Supreme Court · 1968
- Franzwa v. Oregon Department of Revenue (In Re E.W. Shields, Inc.)United States Bankruptcy Court, D. Oregon · 1983
- United States v. Cutting & Trimming, Inc.District Court, D. Vermont · 1962
- Gower v. State Tax CommissionOregon Supreme Court · 1956