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MICHIGAN V. UNITED STATES, 317 U. S. 338 (1943)

U.S. Supreme Court

Michigan v. United States, 317 U.S. 338 (1943)

Michigan v. United States

No. 214

Argued December 9, 10, 1942

Decided January 4, 1943

317 U.S. 338


A federal tax lien on private real estate, securing a federal estate tax, takes precedence over later liens securing state taxes. P. 317 U. S. 340.

127 F.2d 64 affirmed.

Certiorari, post, p. 607, to review a judgment affirming a judgment of the District Court, 41 F.Supp. 41, enforcing a federal estate tax lien.

Page 317 U. S. 339

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