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

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
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 : www.chanroblesbar.com 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 www.chanrobles.com


DETROIT BANK V. UNITED STATES, 317 U. S. 329 (1943)

Subscribe to Cases that cite 317 U. S. 329 RSS feed for this section

U.S. Supreme Court

Detroit Bank v. United States, 317 U.S. 329 (1943)

Detroit Bank v. United States

No. 156

Argued December 9, 10, 1942

Decided January 4, 1943

317 U.S. 329

Syllabus

1. The tax lien imposed by § 315(a) of the Revenue Act of 1936 for federal estate taxes attaches at the date of the decedent's death without assessment or demand. P. 332.

2. The lien extends to an interest of the decedent as a tenant by the entirety. P. 317 U. S. 332.

3. The lien need not be recorded under the provisions of R.S. § 3186, as amended, in order to give it superiority to the lien of a mortgagee who acquired his mortgage for value in good faith without knowledge of the tax lien. P. 317 U. S. 333. chanroblesvirtualawlibrary

Page 317 U. S. 330

The differences between R.S. § 3186 and § 315(a), and their legislative history as separate enactments, indicate that each was intended to operate independently of the other. P. 317 U. S. 334.

4. In authorizing an unrecorded estate tax lien superior to the lien of a subsequent mortgage, while withholding such tax lien against innocent purchasers of property which a decedent had transferred inter vivos in contemplation of death, the statute does not violate the Fifth Amendment. P. 317 U. S. 337.

Unlike the Fourteenth Amendment, the Fifth contains no equal protection clause, and it provides no guaranty against discriminatory legislation by Congress. P. 317 U. S. 337.

127 F.2d 64 affirmed.

Certiorari, post, p. 607, to review the affirmance of a judgment of the District Court, 41 F.Supp. 41, enforcing at the suit of the Government an unrecorded tax lien on real property assessed as part of a decedent's estate.





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED