United States v. Pioneer American Ins.

Supreme Court of Arkansas

United States v. Pioneer American Ins.

370 S.W.2d 445, 236 Ark. 897, 1963 Ark. LEXIS 723

CourtSupreme Court of Arkansas

DecidedSeptember 16, 1963

Docket5-2732

StatusPublished

This text of 370 S.W.2d 445 (United States v. Pioneer American Ins.) is published on Counsel Stack Legal Research, covering Supreme Court of Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. Pioneer American Ins., 370 S.W.2d 445, 236 Ark. 897, 1963 Ark. LEXIS 723 (Ark. 1963).

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Opinion

Per Curiam.

This is the same case as U. S. v. Pioneer American Insurance Company (No. 5-2732), 235 Ark. (Adv.) 267, 357 S. W. 2d 653. On June 4, 1962 we held that the attorney’s fee was superior to the federal tax lien. The United States Supreme Court granted certiorari, and on June 10, 1963 held that the federal tax lien was superior to the attorney’s fee (see U. S. v. Pioneer American Ins. Co., 374 U. S. 84, 83 S. Ct. 1651, 10 L. Ed. 770). Our judgment of June 4, 1962 was reversed and the cause remanded to us. The mandate of the United States Supreme Court has been duly received; and in accordance with the said mandate we now set aside our judgment of June 4, 1962, and reverse the decree of the Chancery Court, and remand this cause to the Chancery Court for further proceedings not inconsistent with the said opinion of the United States Supreme Court in this cause.

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Per Curiam.

This is the same case as U. S. v. Pioneer American Insurance Company (No. 5-2732), 235 Ark. (Adv.) 267, 357 S. W. 2d 653. On June 4, 1962 we held that the attorney’s fee was superior to the federal tax lien. The United States Supreme Court granted certiorari, and on June 10, 1963 held that the federal tax lien was superior to the attorney’s fee (see U. S. v. Pioneer American Ins. Co., 374 U. S. 84, 83 S. Ct. 1651, 10 L. Ed. 770). Our judgment of June 4, 1962 was reversed and the cause remanded to us. The mandate of the United States Supreme Court has been duly received; and in accordance with the said mandate we now set aside our judgment of June 4, 1962, and reverse the decree of the Chancery Court, and remand this cause to the Chancery Court for further proceedings not inconsistent with the said opinion of the United States Supreme Court in this cause.

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Bluebook (online)

370 S.W.2d 445, 236 Ark. 897, 1963 Ark. LEXIS 723, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-pioneer-american-ins-ark-1963.

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