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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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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. 300 Every executor, administrator, or assignee, or other person, who pays any debt due by...
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The Federal Reporter, Volume 290

1923 - 1096 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...of law, as to cases In which an act of bankruptcy la committed." The first Congress passed a statute giving to the United States a right to priority...
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The Federal Reporter

1925 - 1112 pages
...became inhereby established shall extend as well to solvent," but by virtue of "a voluntary aseases in which a debtor, not having sufficient property...cases in which an act of bankruptcy is committed." And upon section 3468 (section 6374), which passes to the surety paying the oblisignment" made by the...
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The Federal Reporter, Volume 277

1922 - 1090 pages
...satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not havin.s sufficient property to pay all his debts, makes a...cases in which an act of bankruptcy is committed." In support of this contention, reliance is placed on such cases as Prince v. Bartlett, 8 Cranch, 431,...
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The Federal Reporter, Volume 292

1924 - 1090 pages
...priority hereby established shall eitend as well to cases in which a debtor, not having suttjcient property to pay all his debts, makes a voluntary assignment...which an act of bankruptcy is committed." Section 3468 (Comp. St. § 6374) affirms the right of subrogation to a paying surety, such as appellee. We...
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The Federal Reporter, Volume 31

1887 - 968 pages
...insolvent, the Hebt due to the United States shall be first satisfied, and that the priority thereby established shall extend as well to cases in which...all his debts, makes a voluntary assignment thereof, as well as to cases in which an act of bankruptcy is committed. Section 3467 provides that every assignee...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 269

United States. Supreme Court - 1926 - 688 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 provides: " Every executor, administrator, or assignee, or other person, who pays any debt due...
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Harvard Law Review, Volume 39

1926 - 1180 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." OUCH is the language of United States Revised Statutes, Sec^ tion 3466.1 And in these days when legislators...
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The Federal Reporter

1926 - 1116 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...absent debtor are attached by process of law, as to eases in which an act of bankruptcy is committed." The last clause of the section above quoted, commencing...
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United States Supreme Court Reports, Volume 70

United States. Supreme Court - 1927 - 1140 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, Сотр. Stat. § 6373, 2 Fed. Stat. Anno. 2d ed. p. 222 provides: "Every executor, administrator,...
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