United States v. Remund, 330 U.S. 539 (1947)
U.S. Supreme CourtUnited States v. Remund, 330 U.S. 539 (1947)
United States Department of Agriculture, Emergency
Crop and Feed Loans v. Remund
Argued February 5, 1947
Decided March 17, 1947
330 U.S. 539
1. Under R.S. § 3466, which provides that
"whenever the estate of any deceased debtor . . . is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied,"
a claim asserted in a state probate proceeding by an official of the Farm Credit Administration for and on behalf of the United States, on account of unpaid emergency feed and crop loans made pursuant to the Acts of February 23 and June 19, 1934, is entitled to priority. Pp. 330 U. S. 541-545.
2. A debt owed the Farm Credit Administration is a debt owed the United States within the meaning of R.S. § 3466. Pp. 330 U. S. 541-542.
3. The priority given by R.S. § 3466 to debts due to the United States is unaffected by the fact that a claim based upon such a debt is filed in the name of an agency of the United States or an authorized officer of such an agency. Pp. 330 U. S. 542-543.
4. There is no irreconcilable conflict between making emergency loans to distressed farmers and granting priority to the collection of such loans pursuant to R.S. § 3466. Pp. 330 U. S. 543-545.
5. Only the plainest inconsistency would warrant an implied exception to the priority established by R.S. § 3466. Pp. 330 U. S. 544-545.
70 S.D. ___, 23 N.W.2d 281, reversed.
A claim by an official of the Farm Credit Administration for and on behalf of the United States against the estate of an insolvent decedent in a state probate proceeding was denied priority under R.S. § 3466 by a probate court. The State Supreme Court affirmed. 70 S.D. ___, 23 N.W.2d 281. This Court granted certiorari. 329 U.S. 703. Reversed, p. 330 U. S. 545.