United States v. C. Gordon Anderson, Trustee

RIVES, Circuit Judge:

This proceeding under Chapter X of the Bankruptcy Act, 11 U.S.C.A. §§ 501-676, for the reorganization of TMT Trailer Ferry, Inc., has been pending for more than six years, and has been before this Court on three prior occasions.1 The United States is now appealing from an order which denies priority to its nontax claims.2 The United States also appeals from subsequent orders of the district court amending, confirming and authorizing consummation of a plan of reorganization which fails to recognize the priority of the Government’s nontax claims.3

The basic issue presented…