UNITED STATES

v.

NATIONAL SURETY COMPANY

Citator

Cited By

• Marshall v. People of the State of N.Y., 254 U.S. 380 (U.S. 1920)
  …iority for payment of taxes over unsecured creditors; that this priority was a prerogative right, not a mere rule of administration; and that it applied, therefore, in the federal courts, 262 Fed. Rep. 727. The case came here on writ of certiorari, 252 U. S. 577. The propriety of allowing to the State a preference as to amounts due for the annual franchise taxes is admitted by the receiver. No question of the relative priority of the State and the United States is involved. Nor dobs any question arise as to…
• United States v. Nat'l Sur. Co., 254 U.S. 73 (U.S. 1920)
  …nment’s claim. The referee sustained the contention of the Surety Company, and his order was affirmed both by the District Judge and by the Circuit Court of Appeals for the Eighth Circuit. 262 Fed. Rep. 62. The case comes here on writ of certiorari, 252 U. S. 577. The single question presented is whether in the distribution of the bankrupt’s estate the United States has priority over the Surety Company. Section 3468, applying an established rule of the law of subrogation, Lidderdale v. Robinson, 12 Wheat. 5…