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Meyer Vs. United States

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  • US Supreme Court
  • Oct 24, 1963

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57 entries 5 linked 52 unlinked
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  1. United States Vs. Behrens US Supreme Court · Dec 09, 1963
    Relied / Followed
  2. Savings Bank Vs. Creswell US Supreme Court · Jan 01, 1879
  3. Fenwick Vs. Chapman US Supreme Court · Jan 01, 1835
  4. United States Vs. Bess US Supreme Court · Jun 09, 1958
  5. United States Vs. Brosnan US Supreme Court · Jun 13, 1960
  6. Meyer v. United
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  7. States - 375 U.S. 233 (1963) U.S. Supreme Court Meyer v. United
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  8. States, 375 U.S. 233 (1963) Meyer v. United
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  9. remainder Page 375 U. S. 236 of the proceeds. It followed the holding of the Second Circuit in United States v. Behrens
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  10. had only to the extent that applicable state law permits such recovery by other creditors of the insured, Commissioner v. Stern
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  11. Internal Revenue Code of 1939 are measured by the policy contract as enforced by applicable state law, United States v. Bess
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  12. United States v. New
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  13. Sowell v. Federal
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  14. the doctrine, despite state law, to the collection of federal tax Page 375 U. S. 237 liens. United States v. Behrens
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  15. supra, and United States v. Wintner
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  16. We note, however, that Behrens antedates our Stern and Bess opinions, as well as those in Aquilino v. United
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  17. States, 363 U. S. 509 (1960), and United States v. Durham
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  18. parties. Thus, state courts have refused to apply it where state-created homestead exemptions would be destroyed, Sims v. McFadden
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  19. or where the rights of insurance beneficiaries would be adversely affected, Bruns v. First
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  20. or where the rights of third parties having equal equity would be prejudiced, Barbin v. Moore
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  21. exemption was involved, Westgrove Savings Bank v. Dunlavy
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  22. Iowa 1054, 181 N.W. 404, and Pugh v. Whitsitt
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  23. Robert Moody & Son v. Century
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  24. and Lockwood v. Exchange
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  25. and upon which the federal tax lien could attach. In addition, this Court, in United States v. Brosnan
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  26. rules this Court fashioned in these cases. Indeed, it has not only permitted them to stand but, as was said in Holden v. Stratton
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  27. This includes the exemption of life insurance proceeds. See Holden v. Stratton
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  28. Page 375 U. S. 240 and its courts have refused to marshal assets where to do so will diminish those rights. Bruns v. First
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  29. depends on whether state law recognizes similar liens asserted by private creditors -- was rejected in United States v. Bess
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  30. The basic principle in Bess was further amplified by Aquilino v. United
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  31. States, 363 U. S. 509 , and United States v. Durham
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  32. rights, but merely attaches consequences, federally defined, to rights created under state law. . . .' United States v. Bess
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  33. of the insured. This is what the New York policy is, as it seems to me. Neither is there anything in Bruns v. First
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  34. Page 375 U. S. 244 Twice -- in this case and in United States v. Behrens
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  35. United States v. Durham
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  36. Propper v. Clark
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  37. of the New York Insurance Law. See for example, Fried v. New
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  38. Rowen v. Commissioner
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  39. lien A, superior to the federal lien, is cut out because, under local law, it is inferior to lien B. United States v. Buffalo
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  40. United States v. City
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  41. Reserve Bank, 268 U. S. 449 , 268 U. S. 456 -457. See also Merrill v. National
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  42. Scruggs v. Memphis
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  43. U.S. Supreme Court Meyer v. United
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  44. Commissioner v. Stern
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  45. and United States v. Wintner
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  46. Aquilino v. United
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  47. and United States v. Durham
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  48. Sims v. McFadden
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  49. Bruns v. First
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  50. Barbin v. Moore
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