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DETROIT BANK v. UNITED STATES

No. 156.

317 U.S. 329 (1943)

DETROIT BANK (FORMERLY DETROIT SAVINGS BANK) v. UNITED STATES.

Supreme Court of United States.

Decided January 4, 1943.

Attorney(s) appearing for the Case

Messrs. Edward S. Reid, Jr. and Emmett E. Eagan, with whom Messrs. Ferris D. Stone and Cleveland Thurber were on the brief, for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key, Alvin J. Rockwell, and Valentine Brookes were on the brief, for the United States.

MR. CHIEF JUSTICE STONE delivered the opinion of the Court.

The questions for decision are:

(1) Whether the lien for federal estate taxes authorized by § 315 (a) of the Revenue Act of 1926, 44 Stat. 9, 80, attaches to the interest of the decedent in an estate by the entirety.

(2) Whether the lien is required to be recorded under the provisions of R.S. § 3186, as amended, in order to give it superiority to the lien of a mortgagee who acquired...

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