US SUPREME COURT DECISIONS
MICHIGAN V. UNITED STATES, 317 U. S. 338 (1943)
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Michigan v. United States, 317 U.S. 338 (1943)
Michigan v. United States
No. 214
Argued December 9, 10, 1942
Decided January 4, 1943
317 U.S. 338
Syllabus
A federal tax lien on private real estate, securing a federal estate tax, takes precedence over later liens securing state taxes. P. 317 U. S. 340.
127 F.2d 64 affirmed.
Certiorari, post, p. 607, to review a judgment affirming a judgment of the District Court, 41 F.Supp. 41, enforcing a federal estate tax lien. chanrobles.com-red
