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United States v. Pioneer American Ins.
Citations: 236 Ark. 897; 370 S.W.2d 445; 1963 Ark. LEXIS 723Docket: 5-2732
Court: Supreme Court of Arkansas; September 16, 1963; Arkansas; State Supreme Court
On June 4, 1962, the court ruled that the attorney's fee was superior to the federal tax lien in the case of U.S. v. Pioneer American Insurance Company. However, the United States Supreme Court granted certiorari and, on June 10, 1963, determined that the federal tax lien takes precedence over the attorney's fee. Consequently, the Supreme Court reversed the earlier judgment and remanded the case for further proceedings. The mandate from the Supreme Court has been received, leading the court to set aside its June 4, 1962 judgment, reverse the decree of the Chancery Court, and direct the case back to the Chancery Court for actions consistent with the Supreme Court's opinion.