Michigan v. United States
317 U.S. 338 (1943)

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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.

Page 317 U. S. 339

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