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Graves v. Comm'r

3 Cited authorities

  1. United States v. Kaufman

    267 U.S. 408 (1925)   Cited 28 times
    In United States v. Kaufman, 267 U.S. 408, 45 S.Ct. 322, 69 L.Ed. 685, the Supreme Court of the United States held that the Bankruptcy Act gave the United States no priority of payment out of partnership assets for a tax due from an individual partner, except to the extent of the share of each partner, if any, in the surplus remaining after the payment of the partnership debts.

  2. Blacklock v. United States

    208 U.S. 75 (1908)   Cited 19 times
    In Blacklock v. United States, 208 U.S. 75, 28 S.Ct. 228, 52 L.Ed. 396, it was held that where the Government, having a prior tax lien, sells the property under distraint, the sale cuts off a subsequent mortgage.

  3. Tompkins v. Fort Smith Railway

    125 U.S. 109 (1888)   Cited 4 times

    APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF ARKANSAS. Nos. 70, 71. Argued January 17, 18, 1888. Decided March 10, 1888. The statute of the State of Arkansas of July 21, 1868, to aid in the construction of railroads, and the statute of that State of April 10, 1869, to provide for payment of interest upon the bonds of the State issued in aid of such construction, created no lien upon the property of a railroad company for whose benefit such state bonds were issued