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United States v. Buffalo Savings Bank, 371 U.S. 228 (1963)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Buffalo Savings Bank, 371 U.S. 228 (1963)
United States v. Buffalo Savings Bank No. 96 Argued December 3, 1062 Decided January 7, 1963 371 U.S. 228
CERTIORARI TO THE COURT OF APPEALS OF NEW YORK
Syllabus
A bank made a loan secured by a mortgage on real estate. Subsequently, the United States filed notice of a federal tax lien against the mortgagor’s property. Thereafter, liens for unpaid real estate taxes and other local assessments attached to the property. The bank instituted foreclosure proceedings, naming the United States as a party.
Held: in distributing the proceeds of a foreclosure sale of the property, the federal tax lien should be given priority over the liens for unpaid real estate taxes and other local assessments, notwithstanding a state law providing that payments to discharge such state tax liens shall be deemed "expenses" of a mortgage foreclosure sale. Pp. 228-230.
11 N.Y.2d 31,181 N.E.2d 413, reversed.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Buffalo Savings Bank, 371 U.S. 228 (1963) in 371 U.S. 228 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=3WH2MNBIVES7782.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Buffalo Savings Bank, 371 U.S. 228 (1963), in 371 U.S. 228, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=3WH2MNBIVES7782.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Buffalo Savings Bank, 371 U.S. 228 (1963). cited in 1963, 371 U.S. 228. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=3WH2MNBIVES7782.
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