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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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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

1904 - 828 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." Under this statute there seems to be no case for the injection of equity, or the suggestion that, through...
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The South Western Reporter, Volume 108

1908 - 1348 pages
...insufficient to pay all the debts due from the deceased, the debts due to the state of Missouri shall be first satisfied, and the priority hereby established...attached by process of law, as to cases In which an net of bankruptcy Is committed: Provided, that nothing in this act contained, shall be construed to...
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The Southwestern Reporter, Volume 108

1908 - 1350 pages
...insufficient to pay all the debts due from the deceased, the debts due to the state of Missouri shall he first satisfied, and the priority hereby established...concealed or absent debtor are attached by process of IHW, as to cases In which an act of bankruptcy is committed: Provided, that nothing in this act contained,...
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The Military Laws of the United States, Volume 1

United States - 1908 - 2032 pages
...V'A-' ll^ fc^e debts due from the deceased, the debts "eee'.^af, ะบ', s. due to the United States shall be first satisfied: and the priority hereby established...debtor, not having sufficient property to pay all rhich the estate and effects of an absconding, concealed. orabsent debtor are attached by process of...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 423

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1977 - 970 pages
...due from the deceased, the debts due to the United States shall be first satisfied; and the priority established shall extend as well to cases in which...cases in which an act of bankruptcy is committed." The United States then sued respondents Moore and Emsco in District Court. That court found the amount...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1911 - 518 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. Lewis, trustee, v. United States. (92 US, 618; 22 Int. Rev. Rec., 186.) Act of July 1, 1898 (30 Stat...
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - 1911 - 550 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. Lewis, trustee, v. United States. (92 US, 618; 22 Int. Rev. Rec., 186.) Act of July 1, 1898 (30 Stat...
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The Supreme Court Reporter, Volume 32

1912 - 884 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...which an act of bankruptcy is committed." Section 3467. "Every executor, administrator, or assignee, or other person, who pays any debt due by the person...
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Congressional Serial Set

1913 - 830 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. 236. Every executor, administrator, or assignee, or other Litbiutr of experson, who pays any debt...
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Opinions of the Attorney General of the State of Wisconsin, Volume 13

Wisconsin. Attorney General's Office - 1924 - 728 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...to cases in which a debtor, not having sufficient properly to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects...
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