Oliver v. United States
268 U.S. 1 (1925)

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U.S. Supreme Court

Oliver v. United States, 268 U.S. 1 (1925)

Oliver v. United States

No. 180

Submitted March 2, 1925

Decided April 13, 1925

268 U.S. 1

Syllabus

Under § 64 of the Bankruptcy Act, federal and state taxes are to be paid in full before paying claims for preferred wages, unless it clearly appear that the particular tax in question has been subordinated to such claim by some relevant federal or local law. City of Richmond v. Bird,249 U. S. 174.

290 F. 160 affirmed.

Certiorari to a judgment of the circuit court of appeals which reversed a judgment of the district court giving wages priority over taxes in a bankruptcy case. See 283 F. 351.

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