United States Supreme Court Cases & Opinions

U.S. Supreme Court

Davis v. Pringle, 268 U.S. 315 (1925)

Davis v. Pringle

Nos. 786 and 787 argued, No. 1085 submitted, May 4, 1925

Decided May 25, 1925

268 U.S. 315

Syllabus

1. Under the Bankruptcy Act, as amended February 5, 1903, and June 15, 1906, debts owed the United States are not entitled to priority. So held of claims for freight, storage, and demurrage growing out of federal control of railroads and claims on bills of exchange and checks. P. 268 U. S. 317.

2. Section 64(b) of the Bankruptcy Act, giving priority to debts "owing to any person who, by the laws of the states or the United States, is entitled to priority," construed with other provisions of this and prior bankruptcy acts and held not to include the United States as a "person," and thus make applicable the priority provision of Rev.Stats. § 3466. Id.

Nos. 786, 787; 1 F.2d 860, 864 affirmed.

No. 1085, reversed

Certiorari to three judgments of the circuit court of appeals, the first two denying and the third allowing claims of the United States to priority of payment in bankruptcy proceedings. See also In re Tidewater Coal Exchange, 280 F.6d 8.

Page 268 U. S. 316