Michigan v. United States - 317 U.S. 338 (1943)
- Syllabus
- Case
U.S. Supreme Court
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.
