STRIPE ET AL., RECEIVERS,
v.
UNITED STATES

U.S. | 1926-01-11
No. 496
269 U.S. 503 Supreme Court of the United States (1926) Caution
Also reported at: 70 L. Ed. 379 · 46 S. Ct. 182 · 1926 U.S. LEXIS 932 · SCDB 1925-203
Cited by 47 cases
Opinion of the Court
Mr. Justice Butler

Mr. Justice Butler delivered the .opinion of the Court.

In this case there is presented the question whether, in the distribution of the assets of Johnson Shipyards Corporation among its creditors by receivers appointed in an equity suit, the United States under R. S. § 3466 is entitled to have its claim against the corporation for taxes first satisfied. The facts (300 Fed. 952) are in all respects similar to those in Price v. United States, ante, p. 492. The question of law involved is identical. The United States is entitled to priority.

Decree affirmed.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By (26 total)

  • Cnty. of Spokane v. United States, 279 U.S. 80 (U.S. 1929)
    …ully considered in the case of Price v. United States, 269 U. S. 492, and its history from 1789 clearly traced. See also United States v. ButterworthJudson Corp., 269 U. S. 504; Bramwell v. U. S. Fidelity Co., 269 U. S. 483; Stripe v. United States, 269 U. S. 503. In these cases the word “ debts ” used in the section was held to include taxes. The Court said in the Price case, citing an opinion of Mr. Justice Story, p. 499: “ The claim of the United States does not rest upon any sovereign prerogative; but t…
  • United States v. Emory, 314 U.S. 423 (U.S. 1941)
    …bankruptcy proceedings, and that the priority of claims of the United States in non-bankruptcy proceedings remained unaffected. Bramwell v. U. S. Fidelity & Guaranty Co., 269 U. S. 483; Price v. United States, 269 U. S. 492; Stripe v. United States, 269 U. S. 503; United States v. Butterworth-Judson, 269 U. S. 504; Mellon v. Michigan Trust Co., 271 U. S. 236, 238-239; Spokane County v. United States, 279 U. S. 80; New York v. Maclay, 288 U. S. 290. See Rogge, The Differences in Priority of the United States…
  • Massachusetts v. United States, 333 U.S. 611 (U.S. 1948)
    …es incurred in the replacement of a buoy damaged by the insolvent) ; Spokane County v. United States, 279 U. S. 80 (income taxes and penalties); Price v. United States, 269 U. S. 492 (income [*626] taxes and customs duties); Stripe v. United States, 269 U. S. 503 (income, excess profits, and capital stock taxes). Judgments recovered by the United States also are debts entitled to priority. United States v. Knott, 298 U. S. 544 (against surety on estreated bail bonds); Hunter v. United States, 5 Pet. 173 (ag…

Previewing 3 of 26 citing cases — full citator treatment, depth of discussion, and citing context are member features.

Join FLexlaw to unlock all legal intelligence

Full citator, related cases, and AI research tools

Open in FLexlaw