CREST FINANCE CO., INC.,

v.

UNITED STATES

Citator

Cited By (14 total)

• United States v. Pioneer Am. Ins. Co., 374 U.S. 84 (U.S. 1963)
  …te.” United States v. New Britain, supra, at 86; United States v. Security Tr. & Sav. Bank, 340 U. S. 47. Choate state-created liens take priority over later federal tax liens, United States v. New Britain, supra; Crest Finance Co. v. United States, 368 U. S. 347, while inchoate liens do not. See United States v. Liverpool & London Ins. Co., 348 U. S. 215; United States v. Scovil, 348 U. S. 218; United States v. Colotta, 350 U. S. 808. And it is a matter of federal law when such a lien has acquired sufficien…

  ← 1 / 2 →
• United States v. Vermont, 377 U.S. 351 (U.S. 1964)
  …362, 370; United States v. Waddill Co., 323 U. S. 353, 355-356; United States v. Texas, 314 U. S. 480, 484-486; New York v. Maclay, 288 U. S. 290, 294; Spokane County v. United States, 279 U. S. 80, 95. See also Crest Finance Co. v. United States, 368 U. S. 347. See notes 4 and 5, supra, and accompanying text. See 317 F. 2d, at 448, n. 2. The municipal liens accorded priority in New Britain were also characterized as summarily enforceable. See Brief for the United States, No. 92, 1953 Term, p. 27, n. 13…
• United States v. Buffalo Sav. Bank, 371 U.S. 228 (U.S. 1963)
  …of characterizing subsequently accruing local liens as expenses of sale. Cf. United States v. Gilbert Associates, Inc., 345 U. S. 361. Finally, respondent’s reliance on United States v. Brosnan, 363 U. S. 237, and Crest Finance Co. v. United States, 368 U. S. 347, is misplaced. Brosnan was concerned with foreclosure procedures, not with priorities, and in connection with the latter subject relied [*230] upon New Britain among other cases. Crest is wholly inapposite here. The judgment is therefore reversed a…