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United States v. Romani

Docket No.: 96-1613
Argued: January 12, 1998
Decided: April 29, 1998

Topics:

31 U.S.C. 3713, Federal Taxation, Bankruptcy

Petitioner: United States
Respondent: Romani

Court Below: THE SUPREME COURT OF PENNSYLVANIA No. 96-1613. Argued January 12, 1998-Decided A
Supreme Court Docket


523 U.S. 517 (1998)
Question:

Does the federal priority statute, 31 USC section 3713(a), require that that a federal tax claim be given preference over a judgment creditor's perfected lien on real property where such a preference is not authorized by the Federal Tax Lien Act of 1966?

United States v. Romani
ORAL ARGUMENT

January 12, 1998

Holding: affirmed
Decision: Decision: 9 votes for Romani, 0 vote(s) against
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