United States v. Acri

Decision Date10 January 1955
Docket NumberNo. 33,33
PartiesUNITED STATES of America, Petitioner, v. Michael P. ACRI, Dollar Savings & Trust Company, the Dollar Savings & Trust Company of Youngstown, Ohio, Guardian of the Estate of Michael P. Acri, and Edward Oravitz, Administrator of the Estate of John Oravec, A.K.A., Oravitz, Deceased
CourtU.S. Supreme Court

Mr.

Charles K. Rice, Washington, D.C., for petitioner.

Mr. Francis B. Kavanagh, Cleveland, Ohio, for respondent Edw. Oravitz, Administrator.

Mr. Justice MINTON delivered the opinion of the Court.

This case involves the relative priority between an attachment lien and the liens of the United States for unpaid taxes. The District Court found the attachment lien prior to the liens of the United States, 109 F.Supp. 943, and the Court of Appeals affirmed without opinion. 6 Cir., 209 F.2d 258. We granted certiorari, 347 U.S. 973, 74 S.Ct. 784.

On August 11, 1948, the United States filed suit in the District Court for the Northern District of Ohio to collect unpaid income taxes for the years 19421946 against one Acri and his wife. Acri was at the time in the penitentiary for the murder of one Oravec, whose personal representative, Oravitz, had, on August 6, 1947, in Mahoning County, Ohio, filed an action against Acri for wrongful death. On the same date, certain cash and bonds of Acri, which were in his safety deposit box in the Dollar Savings and Trust Company, were attached by Oravitz. The box was not opened until September 11, 1948, after the bank had been made guardian of Acri, at which time an inventory was filed. The personal representative, Oravitz, and the bank, as guardian of Acri, were made parties to the Government's suit.

On January 19, 1949, the personal representative of the murdered man recovered judgment against Acri in the sum of $18,500. In the meantime, on November 18, 1947, after the issuance of the writ of attachment, but more than a year before the judgment in the main action for wrongful death, the assessment lists for unpaid income taxes of Acri and his wife for the years 19421946 were received in the office of the Collector of Internal Revenue. On November 19, 1947, demand for payment was mailed to Acri. On November 21, 1947, a notice of the tax liens was filed in the office of the Recorder in Mahoning County, Ohio, which is the residence of the defendants and the location of the Acris' property, and the place where the action for wrongful death was begun. Notice and levy of the tax liens were served upon the Dollar Bank. It was stipulated that the only question involved was the relative priority of the attachment lien of the personal representative and the tax liens of the United States.

The issue here is identical with that in United States v. Security Trust & Savings Bank of San Diego, 340 U.S. 47, 71 S.Ct. 111, 95 L.Ed. 53. There the question was stated as follows:

'The question presented here is whether a tax lien of the United States is prior in right to an attachment lien where the federal tax lien was recorded subsequent to the date of the attachment lien but prior to the date the attaching creditor obtained judgment.' 340 U.S., at 48, 71 S.Ct. 112.

Our answer here is the same as in the Security Trust case and for the same reasons.

The relative priority of the lien of the United States for unpaid taxes is, as we said in United States v. Waddill, Holland & Flinn, Inc., 323 U.S. 353, 356, 357, 65 S.Ct. 304, 306, 89 L.Ed. 294; People of State of Illinois ex rel. Gordon v. Campbell, 329 U.S. 362, 371, 67 S.Ct. 340, 345, 91 L.Ed. 348; United States v. Security Trust & Savings Bank of San Diego, 340 U.S. 47, 49, 71 S.Ct. 111, 112, 95 L.Ed. 53, always a federal question to be...

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