In the Matter of Leopold Ackerman Ii, and Wilma Franco Ackerman, Bankrupts. Lou Silverstein v. United States of America

HUFSTEDLER, Circuit Judge.

This ease is a companion of United States v. Overman (9th Cir.) 424 F.2d 1142. Both cases involve the creation and enforcement of federal tax liens upon community property to pay a husband’s antenuptial tax debts. In this case the contest is between the United States and certain state creditors over the proceeds of sale of some Arizona community assets, rather than — as in Overman — among the United States, the taxpayer, and nondebtor parties having an interest in the Washington community property sought to be sold. The community property here involved had been…