James Clark McReynolds,
Gillis v. State of California…
“ The suggestion that to require petitioner to observe local laws would give the state inequitable priority over the United States as to taxes lacks merit. If any such result should follow, it would accompany permissive action of Congress.And, if the receiver cannot continue to carry on the Company's business according to the plain direction of Congress, he must pursue some other course permitted by law. ”
