Legal Opinion
In the Matter of Thriftway Auto Rental Corp., Bankrupt. United States of America v. Robert P. Herzog, Trustee
Court of Appeals for the Second Circuit
Decided March 8, 1972No. 321, Docket 71-1569PublishedCited by 18 opinions
1Opinion of the Court
FEINBERG, Circuit Judge:
The United States appeals from an unreported Memorandum Decision of the United States District Court for the Southern District of New York, Thomas F. Croake, J., reversing a decision of Edward J. Ryan, Referee in Bankruptcy, and holding that New York City’s tax lien of $16,307.33 upon the property of the bankrupt, Thriftway Auto Rental Corp., is entitled to priority over two federal tax liens of $9,851.48 and $3,934.86. 1 The assets of the bankrupt, consisting entirely of personal property, are worth only $8,638.44. Therefore, the knotty question of priority is,…
2Cases cited18 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. VermontSupreme Court of the United States · 1964
- United States v. RandallSupreme Court of the United States · 1971
- United States v. SpeersSupreme Court of the United States · 1965
- United States v. SpeersSupreme Court of the United States · 1966
13 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Robert J. Musso v. Tanya OstashkoCourt of Appeals for the Second Circuit · 2006
- In Re CranerUnited States Bankruptcy Court, N.D. New York · 1988
- Western National Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1993
- Monica Fuel, Inc. v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995
- York-Hoover Corp. v. United Casket Co.District Court, E.D. New York · 1978
13 more not listed; retrieve them via the Exa API.