Minnie Viles, Administratrix of the Estate of Cloyd H. Viles, Deceased Harvey Viles Inez Viles Whaley Minnie Viles v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• defendant’s tax liabilities were subject to priority even though they were contested and had not been formally assessed
• “Federal income taxes are ‘debts’ due the United States.”

Source: CourtListener parenthetical corpus (CC0).