Source: https://supreme.justia.com/cases/federal/us/307/200/
Timestamp: 2019-04-21 10:27:25+00:00

Document:
R.S. § 3466, giving to the United States priority in payment of debts due to it by any person who is insolvent, is inapplicable to a general claim in bankruptcy which was transferred to the United States, or to which it became subrogated, after the filing of the petition in bankruptcy. P. 307 U. S. 207.
'person' . . . shall include . . . the United States. . . . [Footnote 3]"
and priorities of creditors may be made to appear," [Footnote 21] takes place as of that time.
United States v. Mayer, 235 U. S. 55, 235 U. S. 66; cf. Wheeler Lumber Co. v. United States, 281 U. S. 572, 281 U. S. 577; Indian Motorcycle Co. v. United States, 283 U. S. 570, 283 U. S. 573.
A corporation wholly owned by the United States is held without the advantages of § 3466. Sloan Shipyards Corp. v. U.S. Fleet Corporation, 258 U. S. 549, 258 U. S. 570.
Cf. Wagner v. McDonald, 96 F.2d 273, 274; In re Dickson's Estate, 84 P.2d 661, 664; Dupont De Nemours & Co. v. Davis, 264 U. S. 456; Clallam County v. United States, 263 U. S. 341; North Dakota-Montana Wheat Growers' Assn. v. United States, 66 F.2d 573, 576, 577.
United States v. Fisher, 2 Cranch 358; Harrison v. Sterry, 5 Cranch 289, 9 U. S. 298-299; United States v. State Bank of North Carolina, 6 Pet. 29, 31 U. S. 35; Beaston v. Farmers' Bank, 12 Pet. 102, 37 U. S. 134; Lewis, Trustee v. United States, 92 U. S. 618, 92 U. S. 621; Bramwell v. United States Fidelity & Guaranty Co., 269 U. S. 483, 269 U. S. 487; Price v. United States, 269 U. S. 492, 269 U. S. 500.
Mellon v. Michigan Trust Co., 271 U. S. 236, 271 U. S. 239.
Sloan Shipyards v. U.S. Fleet Corp., 258 U. S. 549, 258 U. S. 570. Even though private parties might have participated in stock ownership under the law. See p. 258 U. S. 565.
Mellon v. Michigan Trust Co., supra, 271 U. S. 240.
United States v. Guaranty Trust Co., 280 U. S. 478, 280 U. S. 485-486.
White v. Stump, 266 U. S. 310, 266 U. S. 313; In re C. H. Earle, Inc., 2 F.Supp. 15, aff'd on the opinion below, 65 F.2d 1013. Cf. Spokane County v. United States, 279 U. S. 80, 83 [argument of counsel -- omitted]; United States v. Oklahoma, 261 U. S. 253, 261 U. S. 260, as to receivership proceedings.
Mueller v. Nugent, 184 U. S. 1, 184 U. S. 14; May v. Henderson, 268 U. S. 111, 268 U. S. 117.
Bramwell v. United States Fidelity & Guaranty Co., 269 U. S. 483, 269 U. S. 490.

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