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U.S.A. v. STATE OF S.C. ET AL.

17001

227 S.C. 187 (1955)

87 S.E.2d 577

UNITED STATES OF AMERICA, Appellant, v. STATE OF SOUTH CAROLINA ET AL., Respondents.

Supreme Court of South Carolina.

May 12, 1955.

Attorney(s) appearing for the Case

Messrs. H. Brian Holland, Assistant U.S. Attorney General, Ellis N. Slack, A.F. Prescott, and Edward W. Rothe, Special Assistants to the U.S. Attorney General, of Washington, D.C., and N. Welch Morrisette, Jr., United States Attorney, and Arthur G. Howe, Assistant United States Attorney, of Columbia, for Appellant.

Messrs. T.C. Callison, Attorney General of S.C. J.M. Windham, Assistant Attorney General of S.C., and D.L. Odom, of Columbia, for Respondent, State of South Carolina.

Sam Rogol, Esq., of Darlington, for the Respondent, Darlington County Bank and Trust Co..

Messrs Tison & Tison, of Bennettsville, Attorneys for Respondent, Fannie I Caulk.

May 12, 1955.

OXNER, Justice.

The principal question to be decided on this appeal is whether in the distribution of the assets of an insolvent debtor in the hands of a receiver, claims of the United States for income taxes have priority over a judgment held by the Darlington County Bank & Trust Company, four income tax liens held by the State of South Carolina, and certain taxes owed to the County of Marlboro...

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