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ILLINOIS v. CAMPBELL

No. 35.

329 U.S. 362 (1946)

ILLINOIS EX REL. GORDON, DIRECTOR OF LABOR, v. CAMPBELL, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Reargued November 19, 1946.

Decided December 23, 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 respondent. With him on the brief were Solicitor General McGrath, Sewall Key and Helen Goodner.

MR. JUSTICE RUTLEDGE delivered the opinion of the Court.

This case was companion to Illinois ex rel. Gordon v. United States, 328 U.S. 8. decided last term, but brings for settlement other problems raised by a conflict of claims between the United States and the State of Illinois. The conflict concerns whether one or the other claimant is entitled to priority of payment from assets of a common debtor. The Illinois Supreme...

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