United States v. Waddill, Holland & Flinn, Inc.
323 U.S. 353 (1945)

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U.S. Supreme Court

United States v. Waddill, Holland & Flinn, Inc., 323 U.S. 353 (1945)

United States v. Waddill, Holland & Flinn, Inc.

No. 65

Argued November 10, 1944

Decided January 2, 1945

323 U.S. 353

Syllabus

1. Under R.S. § 3466, claims of the United States against an insolvent debtor who has made an assignment for the benefit of creditors held entitled to priority over liens here asserted under Virginia law by a landlord for rent and by a municipality for taxes. P. 323 U. S. 355.

2. Whether a lien created by state statute is of such character as to bring it within a claimed exception to the priority of the United States under R.S. § 3466 is a federal question. P. 323 U. S. 356.

182 Va. 351, 28 S.E.2d 741, reversed.

Certiorari, 322 U.S. 722, to review the affirmance of a decree determining the priority of payment of claims of creditors.

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