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Illinois Ex Rel. Gordon v. United States, 328 U.S. 8 (1946)
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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.
Illinois Ex Rel. Gordon v. United States, 328 U.S. 8 (1946)
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Illinois ex rel. Gordon v. United States No. 749 Argued March 28, 1946 Decided April 22, 1946 328 U.S. 8
CERTIORARI TO THE SUPREME COURT OF ILLINOIS
Syllabus
1. Under R.S. § 3466, which provides that, where an insolvent debtor makes a voluntary assignment of his property "the debts due to the United States shall be first satisfied," a claim of the United States for taxes under the Social Security Act is entitled to priority over the claim of a State for taxes under the state Unemployment Compensation Act. Pp. 9, 11.
2. Priority of the United States under R.S. § 3466 in such case is not inconsistent with either the express language or the purpose of the Social Security Act. P. 11.
391 Ill. 29, 62 N.E.2d 537, affirmed.
The State Supreme Court sustained a claim of the United States to priority over the claim of the State in the property of an insolvent debtor. 391 Ill. 29, 62 N.E.2d 537. This Court granted certiorari. 327 U.S. 771. Affirmed, p. 12.
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Chicago:
U.S. Supreme Court, "Syllabus," Illinois Ex Rel. Gordon v. United States, 328 U.S. 8 (1946) in 328 U.S. 8 328 U.S. 9. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=5UC37REFMKEN8UM.
MLA:
U.S. Supreme Court. "Syllabus." Illinois Ex Rel. Gordon v. United States, 328 U.S. 8 (1946), in 328 U.S. 8, page 328 U.S. 9. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=5UC37REFMKEN8UM.
Harvard:
U.S. Supreme Court, 'Syllabus' in Illinois Ex Rel. Gordon v. United States, 328 U.S. 8 (1946). cited in 1946, 328 U.S. 8, pp.328 U.S. 9. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=5UC37REFMKEN8UM.
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