MICHIGAN v. UNITED STATES

No. 214.

317 U.S. 338 (1943)

MICHIGAN ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided January 4, 1943.


Attorney(s) appearing for the Case

Mr. John H. Witherspoon, with whom Messrs. Herbert J. Rushton, Attorney General of Michigan, Daniel J. O'Hara, Assistant Attorney General, James H. Lee, William E. Dowling, and Samuel Brezner were on the brief, for petitioners.

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.

Messrs. Francis P. Burns and Charles S. Rhyne filed a brief on behalf of the National Institute of Municipal Law Officers, as amicus curiae, urging reversal.


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

This is a companion case to Detroit Bank v. United States, ante, p. 329. It involves the lien for estate taxes asserted by the Government and considered in our opinion in that case.

Petitioners, the City of Detroit, the County of Wayne, and the State of Michigan, assert liens for city, county and state taxes on the real estate in question, accruing subsequent to the federal estate tax...

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