15 U.S.C. § 646
Liens
Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes due on the property to a State, or political subdivision thereof, in any case where such lien would, under applicable State law, be superior to such interest if such interest were held by any party other than the United States.
Notes of Decisions
Cited in 40
cases, 1962–2006 · leading case: Sorenson v. Bd. of Cnty. Commissioners (In Re Knights Athletic Goods, Inc.), 128 B.R. 679 (D. Kan. 1991).
Sorenson v. Bd. of Cnty. Commissioners (In Re Knights Athletic Goods, Inc.), 128 B.R. 679 (D. Kan. 1991). “Under 15 U.S.C. § 646 and Kansas law, “the County’s lien had preference over all other claims against the property, including the perfected security interest of the SBA.”
United States v. Kimbell Foods, Inc., 440 U.S. 715 (1979). “396 , 15 U. S. C. § 646 . The FHA has established by regulation that purchase-money security interests take priority over previously arising FHA liens.”
Pauline Rust v. Paul Johnson & Nora Johnson, City of Los Angeles v. Paul Johnson, Nora Johnson, & the Sec'y of Hous. & Urban Dev., 597 F.2d 174 (9th Cir. 1979). “See 15 U.S.C. § 646 and 7 U.S.C. § 1981 (d), as amended (Supp.”
United States v. Christensen, 218 F. Supp. 722 (D. Mont. 1963). “15 U.S.C.A. § 646 provides: “Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes due on the property to a State, or political subdivision thereof, in any case where such lien would, under…”
The City of Sherman & Sherman Indep. Sch. Dist. v. United States, 400 F.2d 373 (5th Cir. 1968). “The purpose of Congress in enacting this section was to place the SBA’s security claims against property in the several states upon the same level as those held by private parties in these states.”
In the Matter of Lehigh Valley Mills, Inc., Bankrupt. United States of Am., 341 F.2d 398 (3rd Cir. 1965). “The district court held that under the Small Business Act, 15 U.S.C. § 646 , state law must be applied in the determination of the question of priority of liens.”
In the Matter of Century Vault Co., Inc., Bankrupt, Harold J. Connor, Tr. in Bankr., 416 F.2d 1035 (3rd Cir. 1969). “The only issue we need have decided there was whether under Section 646 of the Small Business Act, 15 U.S.C. § 646 , the corporation taxes were “on the property” given as security for a loan from the Small Business Association.”
Dir. of Revenue, State of Colorado v. United States, 392 F.2d 307 (10th Cir. 1968). “The crux of the Director’s argument is that 15 U.S.C. § 646 subordinates the SBA lien to the tax liens of the state.”
United States v. Maes, 316 F. Supp. 1267 (D. Colo. 1969). “Defendants’ position is that 15 U.S.C. § 646 subordinates the security interests of plaintiff to the taxes due Las Animas County, Colorado, on the property.”
W. T. Jones & Co., Inc., & Noland Co., Inc., & Marvin Moseley v. Foodco Realty, Inc., & United States of Am., 318 F.2d 881 (4th Cir. 1963). “” The SBA’s interest is specifically subordinated to the State’s lien for property taxes by 15 U.S.C.A. § 646 . But beyond this concession the statute does not go.”
United States v. Marion H. MacKenzie United States of Am. v. Engine Serv. Co., Inc., an Arizona Corp., 510 F.2d 39 (9th Cir. 1975). “) See also 15 U.S.C. § 646 , which subordinates SBA security interests to certain state tax liens normally not prior to federal claims.”
Kimbell Foods, Inc. v. Repub. Nat. Bank of Dallas, 401 F. Supp. 316 (N.D. Tex. 1975). “Super Markets when the three stores were sold in 1971.”
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