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NEW YORK V. MACLAY, 288 U. S. 290 (1933)

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U.S. Supreme Court

New York v. Maclay, 288 U.S. 290 (1933)

New York v. Maclay

No. 374

Argued January 18, 19, 1933

Decided February 6, 1933

288 U.S. 290

Syllabus

Under R.S. § 3466, debts due by an insolvent corporation to the United States have priority over claims of a State for franchise taxes due but not liquidated, although, by the state law, such taxes are a lien in the sense that, when liquidated, they take precedence, by relation, over other intervening claims. Pp. 288 U. S. 289-294.

59 F.2d 979 affirmed.

Certiorari, 287 U.S. 590, to review the affirmance of an order granting priority to the United States in the payment of income taxes and of a claim for damages, over the claim of the New York for franchise and gross earnings taxes, in the liquidation through a receivership of the assets of an insolvent corporation. chanroblesvirtualawlibrary

Page 288 U. S. 291





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