US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

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

Subscribe to Cases that cite 288 U. S. 290 RSS feed for this section

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


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

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™