United States v. Acri
348 U.S. 211 (1955)

Annotate this Case
  • Syllabus  | 
  • Case

U.S. Supreme Court

United States v. Acri, 348 U.S. 211 (1955)

United States v. Acri

No. 33

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.

(d) This case is not to be distinguished from United States v. Security Trust Co., 340 U. S. 47. P. 348 U. S. 214.

209 F.2d 258, reversed.

Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.