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Massachusetts Vs. United States

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  • US Supreme Court
  • Apr 19, 1948

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60 entries 4 linked 56 unlinked
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  1. New York Vs. Maclay US Supreme Court · Feb 06, 1933
  2. United States Vs. Remund US Supreme Court · Mar 17, 1947
  3. United States Vs. Emory US Supreme Court · Dec 15, 1941
  4. United States Vs. Knott US Supreme Court · May 25, 1936
  5. Massachusetts v. United
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  6. States - 333 U.S. 611 (1948) U.S. Supreme Court Massachusetts v. United
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  7. States, 333 U.S. 611 (1948) Massachusetts v. United
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  8. for unemployment compensation taxes imposed by a state statute conforming to the federal act's requirements, Illinois v. United
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  9. Illinois v. Campbell
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  10. of the amount of such taxes. Pp. 333 U. S. 628 -629. 3. Illinois v. United
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  11. States, 328 U. S. 8 , and Illinois v. Campbell
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  12. the Court. This case is, for all practical purposes, a renewal of the litigation recently here in Illinois ex rel. v. United
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  13. States, 328 U. S. 8 , and the companion case of Illinois v. Campbell
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  14. The facts are substantially identical with those in Illinois v. United
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  15. more than sufficient to pay either the Title 8 or the Title 9 taxes, though inadequate to pay both, while, in Illinois v. United
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  16. fact that, here, the debtor's assignee has paid to the commonwealth the full amount of its claim, while in Illinois v. United
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  17. federal Title 9 claim or in some form of allocation between it and Massachusetts' claim. This was not true of Illinois v. United
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  18. States, or indeed of Illinois v. Campbell
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  19. Hence, it is said we did not acquire jurisdiction over the Title 9 claims. The argument is correct concerning Illinois v. Campbell
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  20. But it is surprising as applied to Illinois v. United
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  21. completely misconceives its action, and serves only to confuse the judgment in that case with the one in Illinois v. Campbell
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  22. both cases, but in opposite ways on entirely different facts and legal issues. Page 333 U. S. 620 In Illinois v. Campbell
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  23. b) did not apply in Illinois v. United
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  24. so as to differentiate Page 333 U. S. 622 the two cases and to avoid any direction that the fund in Illinois v. United
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  25. as much upon the one determination as the other. In such a case, the adjudication is effective for both. United States v. Title
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  26. Union Pac. R. Co. v. Mason
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  27. Richmond Screw Anchor Co. v. United
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  28. States, 275 U. S. 331 , 275 U. S. 340 . III Finally, it is urged that, in Illinois v. United
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  29. Page 333 U. S. 624 Closely related to this, though not involved on the facts in Illinois v. United
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  30. the concessions involve. Moreover, the fact that, in Illinois v. United
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  31. We shall not repeat the answers made in Illinois v. United
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  32. and, as we repeated in Illinois v. United
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  33. States, quoting United States v. Emory
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  34. U. S. 328 U.S. 8, 328 U. S. 12 . See also United States v. Remund
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  35. The District Court thought that, in Illinois v. United
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  36. United States v. Spencer
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  37. attaches from the time the insolvent debtor transfers or loses control over his property. Illinois v. Campbell
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  38. United States v. Waddill
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  39. United States v. Oklahoma
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  40. The opinion in Illinois v. United
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  41. to stimulate the creation of sound state systems. 328 U. S. 328 U.S. 8, 328 U. S. 10 . See Illinois v. Campbell
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  42. for those years were made after December 6, 1940. This section formed the basis for a claim to credit in Illinois v. United
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  43. a) of the 1943 Act, see note 13 allowed conditional credit for the tax years involved in Illinois v. United
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  44. Ibid. The order for judgment in Illinois v. United
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  45. The federal priority has been uniformly sustained for tax claims. United States v. Waddill
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  46. United States v. Texas
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  47. Spokane County v. United
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  48. Price v. United
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  49. Stripe v. United
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  50. capital stock taxes). Judgments recovered by the United States also are debts entitled to priority. United States v. Knott
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