Document: 348 U.S. 211 75 S.Ct. 239 99 L.Ed. 264 UNITED STATES of America, Petitioner,v.Michael P. ACRI, Dollar Savings & Trust Company, the Company Youngstown, Ohio, Guardian Estate Michael Acri, and Edward Oravitz, Administrator John Oravec, A.K.A., Deceased. No. 33. Argued Nov. 16, 1954. Decided Jan. 10, 1955. Mr. Charles K. Rice, Washington, D.C., for petitioner. Francis B. Kavanagh, Cleveland, respondent Edw. Administrator. Justice MINTON delivered opinion Court. 1 This case involves relative priority between an attachment lien liens United States unpaid taxes. The District Court found prior to States, 109 F.Supp. 943, Appeals affirmed without opinion. 6 Cir., 209 F.2d 258. We granted certiorari, 347 973, 74 784. 2 On August 11, 1948, filed suit in Northern Ohio collect income taxes years 1942—1946 against one Acri his wife. was at time penitentiary murder whose personal representative, had, on 6, 1947, Mahoning County, action wrongful death. same date, certain cash bonds which were safety deposit box attached by Oravitz. not opened until September after bank had been made guardian inventory filed. bank, as parties Government's suit. 3 January 19, 1949, representative murdered man recovered judgment sum $18,500. In meantime, November 18, issuance writ attachment, but more than a year before main death, assessment lists wife received office Collector Internal Revenue. demand payment mailed Acri. 21, notice tax Recorder is residence defendants location Acris' property, place where death begun. Notice levy served upon Bank. It stipulated that only question involved States. 4 issue here identical with v. Security Bank San Diego, 340 47, 71 111, 95 53. There stated follows: 5 'The presented whether right federal recorded subsequent date attaching creditor obtained judgment.' U.S., 48, 112. Our answer reasons. 7 is, we said Waddill, Holland Flinn, Inc., 323 353, 356, 357, 65 304, 306, 89 294; People State Illinois ex rel. Gordon Campbell, 329 362, 371, 67 340, 345, 91 348; 49, 112, 53, always be determined finally courts. state's characterization its liens, while good all state purposes, does necessarily bind this page Gilbert Associates, 345 361, 73 701, 97 1071. Therefore, fact courts designated 'an execution advance,' Rempe Son Ravens, 68 St. 113, N.E. 282, 286, treated it perfected must look circumstances did Waddill case, Virginia court held landlord's fixed, specific, inchoate. Court, examining facts, otherwise. New Hampshire States' valid town within meaning § 3672 Revenue Code, 26 U.S.C.A.1 although might treat assessments judgments 3672. hold purposes inchoate because, issued, amount contingent outcome damages. 8 argument pointed out statute California different because mere perfect come, advance attachment. distinction immaterial law. distinguished from reversed. 9 Reversed. 'Such shall any mortgagee, pledgee, purchaser, or thereof has collector * *.'

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