United States Supreme Court Cases & Opinions

U.S. Supreme Court

Illinois ex rel. Gordon v. United States, 328 U.S. 8 (1946)

Illinois ex rel. Gordon v. United States

No. 749

Argued March 28, 1946

Decided April 22, 1946

328 U.S. 8

Syllabus

1. Under R.S. § 3466, which provides that, where an insolvent debtor makes a voluntary assignment of his property "the debts due to the United States shall be first satisfied," a claim of the United States for taxes under the Social Security Act is entitled to priority over the claim of a State for taxes under the state Unemployment Compensation Act. Pp. 328 U. S. 9, 328 U. S. 11.

2. Priority of the United States under R.S. § 3466 in such case is not inconsistent with either the express language or the purpose of the Social Security Act. P. 328 U. S. 11.

391 Ill. 29, 62 N.E.2d 537, affirmed.

The State Supreme Court sustained a claim of the United States to priority over the claim of the State in the property of an insolvent debtor. 391 Ill. 29, 62 N.E.2d 537. This Court granted certiorari. 327 U.S. 771. Affirmed, p. 328 U. S. 12.

Page 328 U. S. 9