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" States shall be first satisfied ; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an... "
Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934 - Page 396
by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
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National Bank Cases: Containing All Decisions of Both the Federal ..., Volume 3

Irving Browne - 1889 - 824 pages
...is insufficient to pay all the debts due from the deceased. the debts due to the United States shall be first satisfied; and the priority hereby established...debtor are attached by process of law, as to cases in whi^h an act of bankruptcy is committed." This section is substantially a copy of. section 5 of the...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 pages
...is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied ; and the priority hereby established...cases in which an act of bankruptcy is committed. SEC. 3467. Every executor, administrator, or assignee, or other Liability of ex- person, who pays any...
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The Military Laws of the United States: Under the Dircection of the ...

United States - 1897 - 1176 pages
...as well to cases in Stt' 34ee> *" s' which a debtor, not having sufficient property to pay all bis debts, makes a voluntary assignment thereof, or in...law, as to cases in which an act of bankruptcy is committed.1 185. Every executor, administrator, or assignee, or other Liability of «тperson, who...
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A Handbook of Bankruptcy Law: Embodying the Full Text of the Act of Congress ...

Henry Campbell Black - 1898 - 350 pages
...the deceased, the debts due to the United States shall be first satisfied, and the priority thereby established shall extend as well to cases in which...cases in which an act of bankruptcy is committed. Rev. St. US § 3466. And see Lewis v. US, 92 US 618. The courts are not likely to hold that this statute...
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United States Laws Relating to the Navy, Marine Corps, Etc.,: Compiled from ...

United States - 1898 - 596 pages
...be first satisfied; andM^-%i™>,e-65, the priority hereby established shall extend as well to cases which a debtor, not having sufficient property to...cases in which an act of bankruptcy is committed. SEC. 3467. Every executor, administrator, or assignee, LinoUityofexor other person, who pays any debt...
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volume 9

1927 - 924 pages
...States- shall be first satisfied; and the priority Hereby established shaH extend .as well to ,e,asea ip which a debtor, not having sufficient property to...cases in which an act of bankruptcy is committed." In holding that the foregoing provisions require the payment of the claim of the government for taxes...
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The Law and Practice in Bankruptcy Under the National Bankruptcy Act of 1898 ...

William Miller Collier - 1900 - 918 pages
...administrators, is sufficient to pay all the debts due from the deceased the debts due to the United States shall be first satisfied, and the priority hereby established...cases in which an act of bankruptcy is committed." The well-recognized principle that a statute is not to be construed as limiting the prerogative of...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1900 - 482 pages
...insufficient to pay all the debts due from the deceased, the debts due to the United States shall be lir?t satisfied; and the priority hereby established shall...cases in which an act of bankruptcy is committed. Lewie, trustee, r. United States. (92 US, 618; 22 Int. Rev. Rec.. 186.) Decision under the repealed...
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The Law of Bankruptcy, Being the National Bankruptcy Act, Now in Force: The ...

William Alfred Luby - 1901 - 328 pages
...is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied, and the priority hereby established...cases in which an act of bankruptcy is committed." This statute was taken from the Judiciary Act of March 3, 1797. The section has never been repealed....
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Military Laws of the United States

United States - 1901 - 1164 pages
...to pay all the debts due from the deceased, the debts s«. 84W, H. 8. due to the United States shall be first satisfied; and the priority hereby established...concealed, or absent debtor are attached by process of lawr, as to cases in which an act of bankruptcy is committed.1 246. Everv executor, administrator,...
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