The Oyez Project: Federal Taxation Issues - Priority of Federal Fiscal Claims http://www.oyez.org/issues/federal-taxation/priority-of-claims/ U.S. Supreme Court Cases, presented by The Oyez Project (www.oyez.org) en-us Aquilino v. United States <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1959/1959_1/ Begier v. IRS <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1989/1989_89_393/ Joint Industry Board v. U.S. <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1967/1967_616/ Meyer v. United States <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1963/1963_61/ Nicholas v. United States <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1965/1965_650/ Otte v. United States <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1974/1974_73_375/ Phelps v. United States <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1974/1974_74_121/ Slodov v. United States <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1977/1977_76_1835/ Small Business Adm'n v. McClellan <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1960/1960_42/ U.S. v. Durham Lumber Co. <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1959/1959_23/ U.S. v. John Hancock Mut. Ins. Co. <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1960/1960_18/ U.S. v. Pioneer American Ins. Co. <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1962/1962_405/ U.S. v. Union Central Life Ins. Co. <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1961/1961_52/ United States v. Noland <p>The IRS filed claims in Bankruptcy Court for taxes, interest, and penalties that accrued when Thomas R. Noland, the trustee of the in-debt First Truck Lines, Inc., sought relief under federal Bankruptcy Code. The Bankruptcy Court held that the claims for taxes and interest were the first priority in the case. Consequently, the court subordinated the penalties, to be adjudicated following the taxes and interest, because the penalties were not financial losses for the IRS. The Court of Appeals affirmed the decision.</p> http://www.oyez.org/cases/1990-1999/1995/1995_95_323/ United States By And Through Internal Revenue Service v. Mcdermott <p>No details yet.</p> http://www.oyez.org/cases/1990-1999/1992/1992_91_1229/ United States v. Brosnan <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1959/1959_137/ United States v. Buffalo Sa v. Bank <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1962/1962_96/ United States v. Equitable Life <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1965/1965_645/ United States v. Estate Of Donnelly <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1969/1969_104/ United States v. Hougham <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1960/1960_24/ United States v. Key <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1969/1969_402/ United States v. Kimbell Foods, Inc. <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1978/1978_77_1359/ United States v. Moore <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1975/1975_74_687/ United States v. Randall <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1970/1970_125/ United States v. Reorganized CF& I Fab. of UT <p>The Employee Retirement Income Security Act of 1974 obligated CF&I Steel Corporation (CF&I) to make annual funding contributions to pension plans they sponsored. The required contribution for the 1989 plan totaled $12.4 million. CF&I failed to make the payment and petitioned the Bankruptcy Court for Chapter 11 reorganization. The Government filed a proof of claim for tax liability arising under the Internal Revenue Code, 26 U.S.C. Section 4971(a), which imposes a 10 percent "tax" on any "accumulated funding deficiency" of plans such as CF&I's. The court allowed the claim, but rejected the Government's argument that the claim was entitled to priority as an "excise tax" under the Bankruptcy Code. The Bankruptcy Court also subordinated the Section 4971 claim to those of all other general unsecured creditors under the Bankruptcy Code's provision for equitable subordination. The court later approved a reorganization plan for CF&I giving lowest priority (and no money) to claims for non-compensatory penalties. The District Court and the Court of Appeals affirmed.</p> http://www.oyez.org/cases/1990-1999/1995/1995_95_325/ United States v. Rodgers <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1982/1982_81_1476/ United States v. Romani <p>Both a judgment lien and federal tax liens encumbered the real property of Francis Romani's Pennsylvania estate, worth $53,001, following his death. The estate's administrator sought a county court's permission to transfer the property to the judgment creditor. The Government objected to the conveyance, arguing that 31 USC section 3713(a), which provides that a Government claim "shall be paid first" when a decedent's estate cannot pay all of its debts, prioritized its payment. Nevertheless, the court authorized the conveyance. Ultimately, the Pennsylvania Supreme Court affirmed. The court concluded that Federal Tax Lien Act of 1966 modified the Government's preference and recognized the priority of many state claims over federal tax liens.</p> http://www.oyez.org/cases/1990-1999/1997/1997_96_1613/ United States v. Ron Pair Enterprises, Inc. <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1988/1988_87_1043/ United States v. Sotelo <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1977/1977_76_1800/ United States v. Speers <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1965/1965_17/ United States v. Vermont <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1963/1963_509/