Stripe v. United States

269 U.S. 503, 46 S. Ct. 182, 70 L. Ed. 379, 1926 U.S. LEXIS 932, 5 A.F.T.R. (P-H) 5841
CourtSupreme Court of the United States
DecidedJanuary 11, 1926
Docket496
StatusPublished
Cited by25 cases

This text of 269 U.S. 503 (Stripe v. United States) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Stripe v. United States, 269 U.S. 503, 46 S. Ct. 182, 70 L. Ed. 379, 1926 U.S. LEXIS 932, 5 A.F.T.R. (P-H) 5841 (1926).

Opinion

Mr. Justice Butler

delivered the .opinion of the Court.

In this case there is presented the question whether, in the distribution of the assets of Johnson Shipyards Corporation among its creditors by receivers appointed in an equity suit, the United States under R. S. § 3466 is entitled to have its claim against the corporation for taxes first satisfied. The facts (300 Fed. 952) are in all respects similar to those in Price v. United States, ante, p. 492. The question of law involved is identical. The United States is entitled to priority.

Decree affirmed.

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Bluebook (online)
269 U.S. 503, 46 S. Ct. 182, 70 L. Ed. 379, 1926 U.S. LEXIS 932, 5 A.F.T.R. (P-H) 5841, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stripe-v-united-states-scotus-1926.