Legal Document

359 U.S. 108 79 Supreme Court Reporter 641 3 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 667 Edgar baron SIMS, Petitioner,v.UNITED STATES of America. Number 88. Argued Feb. 26, 1959. Decided March 23, Mr. Fred or Haw. Hawai‘i KFH45 A2 Caplan, Charleston, W.Va., for petitioner. Miss Melva Graney, Washington, D.C., respondent. Justice WHITTAKER delivered the opinion Court. 1 The Commissioner Internal Revenue assessed an income tax deficiency against each three residents West Virginia and forwarded assessment lists to Director at Parkersburg collection. deficiencies remaining unpaid more than 10 days after demand payment taxpayers being then employed by State Virginia, issued notices levy directed served them on petitioner, as Auditor, seizing accrued salaries pursuant § 6331 1954 Code, 26 Code KF62 (Supp. V) 6331, Annotated KF65 U5 6331.1 Petitioner refused honor levies instead payroll warrants their net aggregating $519.71.2 Thereafter Government brought this suit in Federal District petitioner under 6332 6332, 6332,3 recover from him personally $519.71 that he had so paid disobedience defeat Government's levies. rendered judgment Appeals affirmed, 252 Reporter, 2nd 434. Certiorari was sought grounds does not authorize a employees State, that, if it be held does, person 'obligated with respect to' seized salaries, within meaning and, therefore, is liable refusing surrender Government. We granted writ determine those questions. 358 809, 24, 54. 2 Nothing Constitution requires state treated any differently, federal purposes, others, Helvering versus Gerhardt, 304 405, 58 969, 82 L.Ed. 1427; Graves People New York ex rel. O'Keefe, 306 466, 59 595, 83 927, quite clear, generally, are property rights subject levy.4 In plain terms, provides collection taxes 'by upon all property' belonging delinquent taxpayer.5 Pursuant statute regulation promulgated expressly interpreting declaring enforce tax.6 Although disputing these principles, advances two arguments support his claim statutes do State. First, contends 'person' second, argues Congress, specifically authorizing 'upon salary wages officer, employee, elected official, States, Columbia, agency instrumentality' thereof, but similarly evinced its intention exclude latter such 4 Though definition mention sovereign political entity officers among 'includes' (Note 3), equally clear them. This made certain provisions 7701(b) 'The terms 'including' when used contained title shall deemed other things otherwise term defined.' 7701(b), 7701(b). Whether includes cannot abstractly declared, depends legislative environment, Ohio Helvering, 292 360, 370, 54 725, 727, 78 1307; Georgia Evans, 316 159, 161, 62 972, 973, 86 1346. It stated all-inclusive general application. 'In revenue measures expressed application, has ordinarily found operative case activities even though were indicated subjects tax.' Wilmette Partk Dist. Campbell, 338 411, 416, 70 195, 198, 94 205, cases cited. think matter, context, history, executive interpretation, i.e., make Congress intended did include 6332. 5 Nor there merit petitioner's contention providing employees, mentioning levy. explanation action appears clearly Smith Jackson, 246 388, 38 353, 788, disbursing officer might not, absence express congressional authorization, set off indebtedness employee employee's salary, opinion, Comptroller General ruled 'administrative official (notices levy) would without authority withhold portion current satisfaction distraint.' Comp.Gen. 907, 912 (1947). evident enacted overcome difficulty same procedure available taxpayers, including 6 Accordingly we hold §§ tax. 7 brings us levy, because, contrary holding courts below, covered thereby. define questioned phrase, nor feel called here delimit scope, includes, least, who sole power control disposition fund, also law, both exercised power. By statute, W.Va.Code, 1955, 1013(1), (12—3—13a) empowered obligated deduct sums 'to pay may required act acts congress America'; similarly, another 3834(18), (38—5B—5), authorizes garnishments sequester employees. He alone obligation issue entitled services mandamus him. Board Governors University Sims, 133 W.Va. 239, 55 South Eastern 505; 136 789, 68 489; 140 64, 321. extent laws sequestered salaries. These completely fund. valid fund Instead surrendered taxpayers. That resulted 8 Upon principles four judges constantly pass have law Their conclusion founded reason authority, familiar will accepted here. Propper Clark, 337 472, 486—487, 69 1333, 1341—1342, 93 1480. Being who, levies, is, 6332(b), sum equal amount, exceeding taxes, which therefore correct must affirmed. 9 Affirmed. U.S.C.(Supp. pertinent part, provides: '(a) Authority Secretary delegate.—If neglects refuses notice demand, lawful delegate collect * (except exempt section 6334) lien provided chapter Levy instrumentality serving employer *. '(b) Seizure sale property.—The 'levy' distraint seizure means. property, seize sell (whether real personal, tangible intangible).' substantially exceeded amount owing time Requirement.—Any possession (or to) been shall, delegate, discharge obligation) except part attachment execution judicial process. Penalty violation.—Any fails subsection (a) own estate value surrendered, made, together costs interest rate percent per annum date '(c) Person defined.—The 'person,' (a), corporation member partnership, duty obligation.' Glass City Bank Jeanette, Pa. 326 265, 268, 66 108, 110, 90 56; Long Island Drug Co., Cir., 115 983, 986; Mertens, Law Income Taxation (Rev.), 49.205. only listed 6334(a) 6334(a), consisting personal articles provisions. wages. Section 301.6331—1(a)(4)(ii) Treasury Regulations relating Property Collection Taxes (1954), (Revised Jan. 1, 1958) 301.6331—1(a)(4)(ii), 'State municipal Accrued wages, compensation appointed Territory, agency, instrumentality, subdivision Regulation became effective January 1955—1 Cum.Bull., Page 7851, prior service October 1955.

Classification Label: 11