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GLASS CITY BANK V. UNITED STATES, 326 U. S. 265 (1945)

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U.S. Supreme Court

Glass City Bank v. United States, 326 U.S. 265 (1945)

Glass City Bank v. United States

No. 50

Argued October 15, 16, 1945

Decided November 13, 1945

326 U.S. 265

Syllabus

1. Section 3670 of the Internal Revenue Code, which provides that the amount of taxes owed the United States government by a taxpayer "shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person," and § 3671 create a continuing tax lien covering all property or rights to property owned by a tax delinquent at any time during the life of the lien, including property acquired after the lien arose. P. 326 U. S. 267.

2. Section 3678 shows a plain intent to subject to the tax lien "property owned by the delinquent" when suit to enforce the lien is filed, rather than only that owned when the lien arose. P. 326 U. S. 267.

146 F.2d 831 affirmed.

Certiorari, 325 U.S. 844, to review affirmance of an order granting priority to the United States over a judgment creditor whose judgment was obtained after the tax lien arose but before the property in question was acquired.





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