BEHRENS

v.

UNITED STATES

Citator

Cited By (13 total)

• Meyer v. United States, 375 U.S. 233 (U.S. 1963)
  …yer under a general construction contract were controlled by applicable state law. This Court has never applied the doctrine of marshaling to federal income tax liens although it did deny the petition for certiorari filed in the Behrens case, supra, 351 U. S. 919. Nor has the Congress seen fit to lay down any rules with reference to the application of the doctrine, apparently leaving the problem to this Court. IV. In considering the relevance of the doctrine here it is well to remember that marshaling is n…

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• Petitions of The Kinsman Transit Co., 338 F.2d 708 (2d Cir. 1964)
  …mages suffered by the Shiras at the bridge from the City of Buffalo, which may then obtain contribution of half that amount from Continental. Under the principle of marshaling, see United States v. Behrens, 230 F. 2d 504 (2 Cir. 1956), cert. denied, 351 U.S. 919, 76 S.Ct. 709, 100 L.Ed. 1451 (1956), Moore-McCormack Lines v. Richardson, 295 F. 2d 583, 96 A.L.R.2d 1085 (2 Cir. 1961), cert. [*727] denied, 368 U.S. 989, 82 S.Ct. 606, 7 L.Ed. 2d 526, 370 U.S. 937, 82 S.Ct. 1577, 8 L. Ed.2d 806 (1962), the limita…
• United States v. Sullivan, 333 F.2d 100 (3d Cir. 1964)
  …either realistic nor in accordance with sound policy for the Government to have been held to be foreclosed from recovery merely because of the death of the delinquent taxpayer. See United States v. Behrens, 230 F. 2d 504, 507 (2 Cir.), cert. denied, 351 U.S. 919, 76 S.Ct. 709, 100 L.Ed. 1451 (1956). See also Chase Nat. Bank of City of New York v. United States, 278 U.S. 327, 334-339, 49 S.Ct. 126, 73 L.Ed. 405 (1929). Accordingly, as we read the opinion and to the extent pertinent here, the Supreme Court re…