In re Hosmer
District Court, S.D. Iowa
In Bankruptcy. In the matter of the bankruptcy of Julius A. Hosiner. The claim of Polk County to priority for taxes on property subject to liens was denied by the referee, and the county petitioned for review.
1Opinion of the Court
WADE, District Judge.
Certain personal property of the bankrupt was subject to landlord’s liens, and this property has been sold by the trustee, and the liens of the holders have been properly established against the proceeds thereof. Polk county, not questioning the liens of the holders, nor the proceedings by which they have acquired the right to subject the proceeds of the property in payment thereof, asserts its right to a prior claim by reason of taxes upon the property upon which the holders’ liens existed.
[ 1 ] It is not claimed by Polk county that it has perfected any lien upon said…
2Cases cited5 opinions
- In re HarralsonCourt of Appeals for the Eighth Circuit · 1910
- In re Prince & WalterDistrict Court, M.D. Pennsylvania · 1904
- In re GoldsmithDistrict Court, N.D. Texas · 1902
- In re CutlerDistrict Court, E.D. North Carolina · 1916
- In re RauchDistrict Court, E.D. Virginia · 1915
3Cited by6 opinions
- In Re BrannonCourt of Appeals for the Fifth Circuit · 1933
- Powers v. JohnsonCourt of Appeals for the Eighth Circuit · 1934
- City of Dallas v. RyanCourt of Appeals for the Fifth Circuit · 1933
- In re Eatsum Products Corp.District Court, S.D. Florida · 1923
- In re American Magnestone Co.District Court, S.D. Illinois · 1929
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