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ILLINOIS v. UNITED STATES

No. 749.

328 U.S. 8 (1946)

ILLINOIS EX REL. GORDON, DIRECTOR OF LABOR, v. UNITED STATES.

Supreme Court of United States.

Decided April 22, 1946.

Attorney(s) appearing for the Case

Albert E. Hallett, Assistant Attorney General of Illinois, argued the cause for petitioner. With him on the brief was George F. Barrett, Attorney General.

J. Louis Monarch argued the cause for the United States. With him on the brief were Solicitor General McGrath, Acting Assistant Attorney General Sewall Key and Helen Goodner.

MR. JUSTICE BLACK delivered the opinion of the Court.

In this case the Supreme Court of Illinois held that certain tax claims of the Federal Government against an insolvent taxpayer must be satisfied in full before the State of Illinois can recover amounts due as taxes under its Unemployment Compensation Act. 391 Ill. 29, 62 N.E.2d 537. This decision is substantially in conflict with that of the Supreme Court of Rhode Island in Rivard v. Bijou Furniture...

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