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County of Spokane v. United States, 279 U.S. 80 (1929)
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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.
County of Spokane v. United States, 279 U.S. 80 (1929)
County of Spokane v. United States No. 164 Argued February 20, 21, 1929 Decided April 8, 1929 279 U.S. 80
CERTIORARI TO THE SUPREME COURT OF WASHINGTON
Syllabus
1. Congress has power to provide that taxes due to the United States by an insolvent debtor shall have priority in payment over taxes due by him to a state. Pp. 86-93.
2. Under Rev.Stats. § 3466, a debt owed to the United States in the form of income taxes and penalties assessed for former years after the taxpayer has become insolvent and his personal property has been taken by a receiver in a state court for the payment of his debts is entitled to payment out of the fund derived by the receiver from his sale of such property, with priority (1) over county taxes assessed on those funds after the federal assessments were made and (2) over county taxes assessed on personal property of the taxpayer before the appointment of the receiver but not shown to be supported by a specific lien under the state law. P. 93.
147 Wash. 176 affirmed.
Certiorari, 278 U.S. 585, to review a Judgment of the Supreme Court of Washington which, reversing a state court of first instance, upheld a claim of the United States for payment of income taxes and penalties from funds in the hands of a receiver, in priority over claims for county taxes.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," County of Spokane v. United States, 279 U.S. 80 (1929) in 279 U.S. 80 279 U.S. 85. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=97E5KTL428M68W2.
MLA:
U.S. Supreme Court. "Syllabus." County of Spokane v. United States, 279 U.S. 80 (1929), in 279 U.S. 80, page 279 U.S. 85. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=97E5KTL428M68W2.
Harvard:
U.S. Supreme Court, 'Syllabus' in County of Spokane v. United States, 279 U.S. 80 (1929). cited in 1929, 279 U.S. 80, pp.279 U.S. 85. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=97E5KTL428M68W2.
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