U.S. v. Scovil, 16789
Decision Date | 26 October 1953 |
Docket Number | No. 16789,16789 |
Citation | 78 S.E.2d 277,224 S.C. 233 |
Court | South Carolina Supreme Court |
Parties | , 53-2 USTC P 9605 UNITED STATES v. SCOVIL. |
John C. Williams, Greenville, for appellant.
Leatherwood, Walker, Todd & Mann, Greenville, for respondent.
As the result of an action filed in the Court of Common Pleas in the County of Greenville, State of South Carolina, by the Roy Bass Motor Company, Greenville, South Carolina, a receiver was appointed by the Court on April 8, 1952, to take charge of the business operated by the defendant and all of its assets. The receiver took charge of said assets as of the day of his appointment and retained possession of the premises in which said business was operated until May 15, 1952.
In due time, various creditors filed claims with the receiver, one of said creditors being Roger P. Scovil, owner of the premises occupied by the insolvent corporation. The insolvent corporation was in possession of the premises under a written lease with the Landlord, Roger P. Scovil, said lease being dated October 12, 1949, and being for the full term, five years thereafter, and under the terms of said lease, the Lessee was to pay rental on the basis of $250 per month, payable in advance on the first day of each successive month. The rent for the months of February, March and April, 1952, being in arrears and unpaid, the Landlord, on the 7th day of April, 1952, distressed upon all assets of said corporation for the rent then in arrears and, upon filing his claim, the Landlord took the position that said claim constituted a prior lien on the assets of the insolvent corporation by reason of the distress levied against the assets of said corporation for the past due rent.
The United States of America, appellant herein, likewise filed a claim with the receiver which consisted of the following tax items:
(1) Income tax due by the insolvent corporation in the amount of $441.96, the assessment list therefor being received by the Collector of Internal Revenue, Dec. 14, 1950, and filed in the R. M. C. Office for Greenville County on April 2, 1951.
(2) Payroll taxes in the amount of $2,895.33, assessment list being received by the Collector on March 19, 1951, May 24, 1951, August 29, 1951, December 3, 1951, Bef. 23, 1952 and February 28, 1952, all of which were filed in the R. M. C. Office for Greenville County on April 10, 1952. Included in the claim for payroll taxes is an item of $653.77 in connection with which the date of receipt of assessment list by the collector was unavailable.
The Master before whom these claims were to be proven, filed his report sustaining the claim of the Landlord as a prior lien, to which report the United States of America filed exceptions. Said exceptions...
To continue reading
Request your trial-
River Rouge Sav. Bank v. Victor Bldg. Co., s. 32
...75 S.Ct. 247, 99 L.Ed. 268, reversing 5 Cir., 209 F.2d 684; United States v. Scovil, 348 U.S. 218, 75 S.ct. 244, 99 L.Ed. 271, reversing 224 S.C. 233, 78 S.E.2d 277; United States v. Colotta, 350 U.S. 808, 76 S.Ct. 82, 100 L.Ed. 725, reversing, per curiam, 224 Miss. 33, 79 So.2d 474; United......
-
Macatee, Inc. v. United States
...certiorari to review this decision and also in two similar cases, United States v. Acri, 6 Cir., 209 F.2d 258, and United States v. Scovil, 224 S.C. 233, 78 S.E.2d 277; See 347 U.S. 973, 974, 74 S.Ct. 784, 785. 2 26 U.S.C.A. § 3671. "Period of lien "Unless another date is specifically fixed......
-
United States v. Scovil
...distress lien was superior to the United States' priority created by § 3466, Revised Statutes, 31 U.S.C. § 191, 31 U.S.C.A. § 191. 224 S.C. 233, 78 S.E.2d 277. We granted certiorari, 347 U.S. 974, 75 S.Ct. 785. However, we find it unnecessary to pass upon the effect of that section. We hold......
-
In re Litt, 23458.
... ... Scovil, 75 S.Ct. 244, and hereafter referred to ... The applicable provisions of the ... ...