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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 Supreme Court Reports, Volume 65

United States. Supreme Court - 1922 - 1168 pages
...States shall be first satisfied; and the priority hereby established shall extend •s well to oases in which a debtor, not having sufficient property...cases in which an act of bankruptcy is committed. * Sec. 3468. Whenever the principal in any bond given to the United States is in144 solvent, or whenever,...
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Supreme Court Reporter, Volume 41

United States. Supreme Court - 1922 - 668 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, not having sufficient property to pay all bis debts, makes a voluntary assignment thereof, or in which the estate or effects of an absconding,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 261

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1923 - 734 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." The applicable provisions of the Oklahoma statutes are found in c. 6 of the Revised Laws of Oklahoma,...
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The Business Law Journal, Volume 6

1925 - 516 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 had no application to the case because it relates onlv to the payment of debts, and the...
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Oil Valuation and Taxation: The Federal Income Tax and Its Appraisal Methods ...

James Irwin Tucker - 1923 - 360 pages
...debts due to the United States shall be first satisfied. The priority hereby established shall extend to cases in which a debtor, not having sufficient...law, as to cases in which an act of bankruptcy is committeed." (Sec. 3466, Rev. Stat.) The Bankruptcy Act provides, "The court shall order the trustee...
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American Federal Tax Reports, Volume 5

1927 - 1150 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 section does not apply unless it appears that the debtor's property is iusufficient to pay all...
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United States Supreme Court Reports, Volume 67

United States. Supreme Court - 1924 - 1212 pages
...Prince v. Bartlett, 8 Cranch, 431, 3 L. ed. 614. 261 0. 8. e«a UNITED STATES v. OKLAHOMA. 257-259 and the priority hereby established shall extend as...cases in which an act of bankruptcy is committed." The applicable provisions of the Oklahoma statutes are found in chapter 6 of the Revised Laws of Oklahoma...
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Columbia Law Review, Volume 24

1924 - 1010 pages
...States shall be first satisfied ; and the priority hereby established shall extend as well to case in which a debtor, not having sufficient property...cases in which an act of bankruptcy is committed." On the authority of Guarantee Trust Company v. Title Guaranty Company,2'- the Government's claim was...
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Supreme Court Reporter, Volume 43

United States. Supreme Court - 1924 - 748 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...debts, makes a voluntary assignment thereof, or in \vhicli the estate and eflccts of an absconding, concealed, or absent debtor are attached by process...
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The Federal Reporter, Volume 15

1883 - 964 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...in which an act of bankruptcy is committed. Section 3467 provides that every executor, administrator, or assignee, or other person who pays any debt due...
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