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UNITED STATES v. WADDILL INC.

No. 65.

323 U.S. 353 (1945)

65 S.Ct. 304

89 L.Ed. 294

UNITED STATES v. WADDILL, HOLLAND & FLINN, INC. ET AL.

Supreme Court of United States.

Decided January 2, 1945.

Attorney(s) appearing for the Case

Mr. Paul A. Sweeney, with whom Solicitor General Fahy, Assistant Attorney General Shea and Mr. Walter J. Cummings, Jr. were on the brief, for the United States.

Mr. Rutledge C. Clement for Waddill, Holland & Flinn, Inc., respondent.

MR. JUSTICE MURPHY delivered the opinion of the Court.

The issue here is whether, in a state proceeding under a general assignment for benefit of creditors, Section 3466 of the Revised Statutes, 31 U.S.C. § 191, gives priority to a claim of the United States over a landlord's lien and a municipal tax lien.

Mrs. Oeland Roman, the assignor, operated a restaurant in Danville, Virginia, on premises leased from respondent Waddill, Holland & Flinn, Inc...

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