Document: 340 U.S. 47 71 S.Ct. 111 95 L.Ed. 53 UNITED STATESv.SECURITY TRUST & SAVINGS BANK OF SAN DIEGO et al. Nos. 10, 11, 12 and 13. Argued Submitted Oct. 16, 1950. Decided Nov. 13, Helen Goodner, Washington, D.C., for the United States. on record by respondents. Mr. Justice MINTON delivered opinion of Court. 1 The question presented here is whether a tax lien States prior in right to an attachment where federal was recorded subsequent date but attaching creditor obtained judgment. 2 On October 17, 1946, Wilton M. Morrison sued George Genell Styliano unsecured note. Pursuant § 537 542 California Code Civil Procedure,1 procured four parcels real estate owned Stylianos San Diego County. April 24, 1947, judgment it office Recorder County May 2, 1947. Meanwhile, December 3, 5, had filed notices liens same office.2 3 Subsequently, suits were brought Superior Court involving land upon which attachment. made parties defendant each these suits. first suit quiet title one estate. sold this parcel plaintiffs suit, who paid balance purchase price into court. other three foreclose separate mortgages parcels. ordered any surplus remaining from foreclosure sales after mortgagees received payment full be applied Morrison's lien, secondly liens.3 4 District Appeal Fourth Appellate affirmed. Winther v. Morrison, 93 Cal.App.2d 608, 209 P.2d 657. Supreme declined hear case, we granted certiorari. 339 947, 70 801.4 cases consolidated below purposes appeal, claims priority treated as single issue. They are manner. 5 Section Procedure provides that plaintiff may have property attached at time 'as security satisfaction recovered'. 542a provides: 'The attaches becomes effective recording copy writ, together with description attached, notice county recorder wherein said situated * *. heretofore levied or hereafter shall all period years levy unless sooner released discharged either provided chapter, dismissal action, abstract action.' 6 effect relation provision law collection debts owing always question. Hence, although state court's classification specific perfected entitled weight, subject reexamination hand, if court itself describes inchoate, 'practically conclusive.' People State Illinois ex rel. Gordon Campbell, 329 362, 371, 67 340, 345, 91 348. has so described its case Puissegur Yarbrough, 29 Cal.2d 409, 412, 175 830, 831, stating that, obtains only potential contingent *.' Examination statute shows above apt description. gives no proceed against he gests within such extension provides. Numerous contingencies might arise would prevent ever becoming awarded recorded. Thus inchoate—merely lis pendens perfect exists. 7 Nor can doctrine back—which process judicial reasoning merges relates back attachment—operate destroy realities situation. When recorded, did not lien. He mere 'caveat more come.' New York Maclay, 288 290, 294, 323, 324, 77 754. 8 asserted stem Stat. 448, 449, 26 U.S.C. §§ 3670, 3671, 3672, U.S.C.A. 3672. 3670 'If person liable pay neglects refuses demand, amount (including interest, penalty, additional amount, addition tax, costs accrue thereto) favor rights property, personal, belonging person.' 3671 arises when assessment lists Collector some specified law. 3672 valid mortgagees, pledgees, purchasers creditors, until thereof been filing—in 9 In kindred matter, i.e., under Rev.Stat. 3466,5 never held sufficient defeat merely show protect lienor others than Government, taking steps enforcing it. supra, 374, 347. If purpose insure prompt certain taxes due delinquents fulfilled, similar rule must prevail here. Accordingly, hold superior inchoate reversed. 10 Reversed. 11 JACKSON, concurring. I am persuaded required Government While should accept declared it, remains conflict 3670—3672, 448 amended, 882. history indicates conventional sense protected. 13 Snyder, 1892, 149 210, 846, 37 705, decided forerunner present statute, 3186 Revised Statutes amended Act March 1, 1879, 20 331, provided: assessment-list collector, except otherwise provided, paid, penalties, thereto, person'. 14 Snyder held, interpreting along Art. I, Constitution, created binding even bona fide purchaswer value without knowledge existence 15 Thereafter proviso added said: '* That mortgagee, purchaser, collector *' appropriate place filing. 1016. House Report accompanyng proposed amendment, H.R.Rep.No. 1018, 62d Cong., 2d Sess. 1912, part, citing case: comprehensive covers delinquent anywhere States, subjected impossible task ascertaining person, read question, referred while owner business carried internal-revenue great distance affected secret will relieve lien.' 16 1938, Rosenfield, D.C.E.D. Mich., S.D., F.Supp. 433, purchaser shares stock seller whom income duly sale, took though As direct result decision, again include pledgees exception securities now found 3672(b)(1), 3672(b)(1). amendment disclosed Committee accompanying Revenue Bill 1939. H.R.Rep.No.855, 76th 1st 26, This report says, part: true filing constitute inequitable provide constitutes regards securities. An attempt enforce many impair negotiability seriously interfere transactions. 17 My conclusion excludes provisions those types interests specifically included others. Deering's Calif.Code Civ.Proc.Ann.1941, 542. Notice further sum $412.18 January 22, 1948, does claim priority. also disclaims over foreclosed proceedings. died pending appeal Appeal, Security executor his last testament substituted. 3466, 31 191. 'Whenever indebted insolvent, whenever deceased debtor, hands executors administrators insufficient deceased, satisfied; hereby established extend well having debts, makes voluntary assignment thereof, effects absconding, concealed, absent debtor law, act bankruptcy committed.'

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