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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.