Tax as personal debt
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 219 U.S. 250 - United States v. Chamberlin · 1911Most cited · 179 citing opinions
whether the government may recover a personal judgment for a tax depends upon the existence of the duty to pay, for the enforcement of which another remedy has not been made exclusive. Whether an action of debt is maintainable depends not upon the question who is the plaintiff or in what manner the obligation was incurred, but it lies whenever there is due a sum either certain or readily reduced to certainty.