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

UNITED STATES V. SCOVIL, 348 U. S. 218 (1955)

Subscribe to Cases that cite 348 U. S. 218 RSS feed for this section

U.S. Supreme Court

United States v. Scovil, 348 U.S. 218 (1955)

United States v. Scovil

No. 35

Argued November 16, 1954

Decided January 10, 1955

348 U.S. 218


A tax lien of the United States under § 3670 of the Internal Revenue Code held entitled to priority over a landlord's distress lien under South Carolina law where the distress lien was obtained (but not perfected) after the federal tax lien had attached, but before notice thereof had been filed. Pp. 348 U. S. 218-221.

(a) Section 3672 affords no protection to the holder of a distress lien such as that here involved. P. 348 U. S. 220.

(b) Whether the distress lien was perfected at the time the lien of the United States was filed is a question of federal law. P. 348 U. S. 220.

(c) The distress lien in this case was not perfected in the federal sense at the time the liens of the United States were filed. P. 348 U. S. 220.

(d) The landlord in this case was not a "purchaser" within the meaning of § 3672 of the Internal Revenue Code, and the tax lien of the United States was not invalid as to him under that section. Pp. 348 U. S. 220-221.

224 S.C. 233, 78 S.E.2d 277, reversed.

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 |™