Legal Opinion
In re Higgins
District Court, D. South Dakota
Decided September 18, 1969No. BK68-139SPublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM DECISION
NICHOL, Chief Judge.
The States Attorney for Brookings County, South Dakota, has petitioned this court for review of an order of the Referee in Bankruptcy which held that the personal property tax lien of the county was inferior to the costs and expenses of administration of the bankrupt estate, there being no wage claims. The question presented is whether the tax lien was valid and enforceable against the trustee as a secured claim entitled to payment from the proceeds of the personal property prior to division of assets among the creditors holding priority status.
The…
2Cases cited11 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- Goggin v. Division of Labor Law Enforcement of Cal.Supreme Court of the United States · 1949
- In Re Knox-Powell-Stockton Co.Court of Appeals for the Ninth Circuit · 1939
- In Re TrahanDistrict Court, W.D. Louisiana · 1968
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re Bellman Farms, Inc.United States Bankruptcy Court, D. South Dakota · 1988
- Claussen v. Brookings County (In Re Claussen)United States Bankruptcy Court, D. South Dakota · 1990
- In the Matter of Phillips Construction Company, Inc., Bankrupt. Edward Limperis, Trustee v. First National Bank of Geneva, Lawyers Title Insurance Corporation v. American Engineering, Inc.Court of Appeals for the First Circuit · 1978
- Limperis v. First National BankCourt of Appeals for the Seventh Circuit · 1978
- In Re Ecology Paper Products Co.United States Bankruptcy Court, D. Arizona · 1982
2 more not listed; retrieve them via the Exa API.