United States v. Sands

CLARK, Circuit Judge.

This appeal by a bankruptcy trustee attacks a district court order directing him to turn over to the United States the proceeds of personal property owned by the bankrupt, upon which a collector of internal revenue had levied a distraint for unpaid taxes prior to the bankruptcy. The trustee’s position is that no lien was acquired on the property, since no notice thereof was filed in a local recording office, and hence the claim for taxes is postponed to both expenses of administration and claims for wages under Bankruptcy Act, § 64, sub. a, 11 U.S.C.A. § 104, sub. a. This…