Legal Opinion
Kenneth Hammes, Trustee in Bankruptcy, in the Matter of Arizona Stores, Inc., Bankrupt v. Tucson Newspapers, Inc., an Arizona Corporation
Court of Appeals for the Ninth Circuit
Decided November 4, 1963No. 18384_1PublishedCited by 9 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge.
The trustee in bankruptcy of Arizona •Stores, Inc. appeals from a decision of the district court following review by it of a decision of the referee in bankruptcy. The question presented is whether a federal tax lien takes precedence over an assignment by the bankrupt to appellee Tucson Newspapers, Inc. of the right to receive certain moneys.
The facts are not disputed. Arizona Stores, Inc. was adjudicated a bankrupt on May 4, 1961. On August 9, 1960 it had executed and delivered to Tucson Newspapers a written assignment of “the principal payments, each in the sum of…
2Cases cited6 opinions
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. R. F. Ball Construction Co.Supreme Court of the United States · 1958
- Crest Finance Co. v. United StatesSupreme Court of the United States · 1961
- United States of America, in Intervention-Appellee v. Crest Finance Co., Inc.Court of Appeals for the Seventh Circuit · 1961
- Frances E. Hoare, Surviving Widow of Joseph A. Hoare, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. Citizens and Southern National Bank, United States of America v. Citizens and Southern National BankCourt of Appeals for the Fifth Circuit · 1976
- NEVADA R. & S. CO. v. United States Dept. of Treasury IRSDistrict Court, D. Nevada · 1974
- United States v. HarrisDistrict Court, W.D. Louisiana · 1966
- In re the Estate of RosenbergNew York Surrogate's Court · 1970
- Pine Builders, Inc. v. United StatesDistrict Court, E.D. Virginia · 1976
4 more not listed; retrieve them via the Exa API.