Stripe v. United States
| Decision Date | 11 January 1926 |
| Docket Number | No. 496,496 |
| Citation | 46 S.Ct. 182,269 U.S. 503,70 L.Ed. 379 |
| Parties | Frank E. STRIPE et al., as Receivers of Johnson Shipyards Corporation, Petitioners, v. UNITED STATES |
| Court | U.S. Supreme Court |
Messrs. Ben A Matthews and Harold Harper, both of New York City, for petitioners.
Messrs. W. D. Mitchell, Sol. Gen., of Washington, D. C., and Jerome Michael and Henry Gale, both of New York City, for the United States.
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 (Comp. St. § 6372), is entitled to have its claim against the corporation for taxes first satisfied. The facts (300 F. 952) are in all respects similar to those in Price v. United States, 269 U. S. 492, 46 S. Ct. 180, 70 L. Ed. 373, decided this day. The question of law involved is identical. The United States is entitled to priority.
Decree affirmed.
To continue reading
Request your trial
-
United States v. Emory
...269 U.S. 483, 46 S.Ct. 176, 70 L.Ed. 368; Price v. United States, 269 U.S. 492, 46 S.Ct. 180, 70 L.Ed. 373; Stripe v. United States, 269 U.S. 503, 46 S.Ct. 182, 70 L.Ed. 379; United States v. Butter-worth-Judson, 269 U.S. 504, 46 S.Ct. 179, 70 L.Ed. 380; Mellon v. Michigan Trust Co., 271 U.......
-
Commonwealth of Massachusetts v. United States
...penalties); Price v. United States, 269 U.S. 492, 46 S.Ct. 180, 70 L.Ed. 373 (income taxes and customs duties); Stripe v. United States, 269 U.S. 503, 46 S.Ct. 182, 70 L.Ed. 379 (income, excess profits, and capital stock taxes). Judgments recovered by the United States also are debts entitl......
-
National Sur. Corp. v. Sharpe, 604
...328 U.S. 8, 66 S.Ct. 841, 90 L.Ed. 1049; United States v. Texas, 314 U.S. 480, 62 S.Ct. 350, 86 L.Ed. 356; Stripe v. United States, 269 U.S. 503, 46 S.Ct. 182, 70 L.Ed. 379; Price v. United States, 269 U.S. 492, 46 S.Ct. 180, 70 L.Ed. 5. The statutes now embodied in Sections 3670 and 3671 o......
-
Brown Bark I, L.P. v. Traverse City Light & Power Dept.
...due upon contract, express orimplied, or one which is evidenced by a judgment."), aff'd w/o opinion sub nom. Stripe v. US, 269 U.S. 503, 46 S.Ct. 182, 70 L.Ed. 379 (1926) (Butler, J., for a unanimous Court). Second, the lighting-work charges at issue here were not an instance of some burden......