United States Supreme Court Reports, Volum 99Lawyers Co-operative Publishing Company, 1955 Complete with headnotes, summaries of decisions, statements of cases, points and authorities of counsel, annotations, tables, and parallel references. |
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Side 271
... lien is not prior to the Government liens , and we have held that it is ... tax liens , as affected by § 3672 of the Internal Revenue Code of 1939 ... tax lien had attached upon the property of a tenant - tax- payer , the landlord ...
... lien is not prior to the Government liens , and we have held that it is ... tax liens , as affected by § 3672 of the Internal Revenue Code of 1939 ... tax lien had attached upon the property of a tenant - tax- payer , the landlord ...
Side 272
... tax lien shall not be valid " as against any mortgagee , pledgee , purchaser , or judg- ment creditor " until notice ... lien . [ See annotation appended hereto , and annotation reference 1. ] United States § 120 lord's lien . - priority ...
... tax lien shall not be valid " as against any mortgagee , pledgee , purchaser , or judg- ment creditor " until notice ... lien . [ See annotation appended hereto , and annotation reference 1. ] United States § 120 lord's lien . - priority ...
Side 275
... tax lien of the United States shall not be valid as against a mortgagee , pledgee , purchaser , or judgment creditor until notice of such lien has been properly filed . Substantially the same provi- sion is contained in § 6323 of the ...
... tax lien of the United States shall not be valid as against a mortgagee , pledgee , purchaser , or judgment creditor until notice of such lien has been properly filed . Substantially the same provi- sion is contained in § 6323 of the ...
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Personnel of Supreme Court | vii |
Table of Cases Reported Herein | xiii |
Table of Cases Affirmed Reversed or Reheard | xliii |
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Vanlige uttrykk og setninger
75 S Ct 99 L ed action affd affirmed alleged ALR2d Amendment annotation appended hereto annotation reference App DC application argued the cause Asso Attorney CA2d CA3d CA4th CA5th CA6th CA7th CA8th CA9th Cal cert den 348 claim clause commerce Commissioner Congress conscientious objector constitutional contract convicted Corp corroborative Court of Appeals criminal damages decision defendant defendant's District Court due process employees eral evidence ex rel extrajudicial F Supp federal courts filed a brief Headnote held Illinois immunity income tax infra Internal Revenue Code interstate Jehovah's Witnesses Jones Act judgment jurisdiction jury Justice liability ment nolo contendere opening net worth opinion petitioner petitioner's plaintiff prosecution provisions Ragen registrant regulation reh den 348 Relations Board revd rule sion sovereign immunity Stat statute suit supra Supreme Court tax evasion tax lien taxable taxpayer tion trial U.S. Supreme Court union violation worth theory