UNITED STATES
v.
UNION CENTRAL LIFE INSURANCE CO.

U.S. | 1961-03-27
No. 722
365 U.S. 858 Supreme Court of the United States (1961) Positive Treatment
Cited by 2 cases

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  • United States v. Union Cent. Life Ins. Co., 368 U.S. 291 (U.S. 1961)
    …F. 2d 912 (C. A. 6th Cir.), it conflicts with United States v. Rasmuson, 253 F. 2d 944 (C. A. 8th Cir.). In order to settle this conflict and because of the importance of the question in the administration of the revenue laws, we granted certiorari. 365 U. S. 858. The Michigan requirement that notice of the federal tax lien be filed in Michigan is, of course, not controlling unless Congress has made it so, for the subject of federal taxes, including “remedies for their collection, has always been conceded t…

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