United States v. Acri,
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348 U.S. 211 (1955)
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U.S. Supreme Court
United States v. Acri, 348 U.S. 211 (1955)
United States v. Acri
Argued November 16, 1954
Decided January 10, 1955
348 U.S. 211
A tax lien of the United States is entitled to priority over an Ohio attachment lien where the federal tax lien was recorded subsequent to the date of the attachment lien, but prior to the date the attaching creditor obtained judgment. United States v. Security Trust Co., 340 U. S. 47, followed. Pp. 348 U. S. 211-214.
(a) The relative priority as between a tax lien of the United States and a lien under state law is a federal question to be determined finally by the federal courts. P. 348 U. S. 213.
(b) That the Ohio courts designate an attachment lien "an execution in advance," and treat it as a perfected lien at the time of attachment, is not binding upon this Court. P. 348 U. S. 213.
(c) For federal tax purposes, the Ohio attachment lien was inchoate because, at the time the attachment issued, the fact and the amount of the lien were contingent upon the outcome of the suit for damages. P. 348 U. S. 214.
209 F.2d 258, reversed.