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UNITED STATES v. SCOVIL

No. 35.

348 U.S. 218 (1955)

75 S.Ct. 244

99 L.Ed. 271

UNITED STATES v. SCOVIL ET AL.

Supreme Court of United States.

Decided January 10, 1955.

Attorney(s) appearing for the Case

John R. Benney argued the cause for the United States. With him on the brief were Solicitor General Sobeloff, Assistant Attorney General Holland, Ellis N. Slack, A. F. Prescott and Fred E. Youngman.

J. D. Todd, Jr. argued the cause and filed a brief for respondents.

MR. JUSTICE MINTON delivered the opinion of the Court.

This case involves the relative priority of a landlord's distress for rent under the laws of South Carolina and a lien for unpaid taxes due the United States. The landlord, herein referred to as respondent, on April 7, 1952, filed in the Court of Common Pleas for Greenville County, South Carolina, an affidavit setting forth that Dan Tassey, Inc., was indebted to him for...

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