Opinion · Supreme Court of the United States

Stripe v. United States

Stripe v. United States, 269 U.S. 503 (1926)

Type: Opinion
Court: Supreme Court of the United States
Jurisdiction: Federal
Date: 1926-01-11
Topic: general

How later courts describe this case

income tax, excess profits, and capital stock taxes

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Cited by: 25 opinions

STRIPEv. UNITED STATES,269 U.S. 503(1926)

46 S.Ct. 182

STRIPE ET AL., RECEIVERS,v. UNITED STATES.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT.

No. 496.

Submitted November 23, 1925.

Decided January 11, 1926.

Decided upon the authority ofPricev.United States, ante, p. 492,6 F.2d 752, affirmed.

Messrs. Ben. A. MatthewsandHarold Harper, for petitioners.Solicitor General MitchellandMessrs. Jerome Michael,Henry Gale, andRalph F. Fuchs, Special Assistants to the Attorney General, for the United States.

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 F. 952) are in all respects similar to those inPricev.United States, ante, p. 492. The question of law involved is identical. The United States is entitled to priority.Decree affirmed.Page 504